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These regulations update the regulations under section 7602(c) of the Internal Revenue Code to reflect amendments to section 7602 made by the Taxpayer First Act, Public Law 116-25, 133 Stat. 981, which was enacted into law on July 1, 2019.  Section 1206 of the Taxpayer First Act modified the rules relating to the notice to be provided to taxpayers in advance of IRS contact with third parties with respect to the determination or collection of the taxpayer’s tax liability.  These regulations revise the regulations pertaining to the advance notice to be provided to taxpayers prior to IRS contact with third parties to conform to the new statutory language of section 7602(c).  These proposed regulations also provide exceptions to the 45-day notice requirement where the IRS has determined that delaying contact with third parties for 45 days after providing notice to the taxpayer would impair tax administration.