PUBLIC LAW 105-206—JULY 22, 1998 112 STAT. 757 "(1) IN GENERAL.— ^A summons referred to in subsection (a) for the production of books, papers, records, or other data by a third-party recordkeeper may also be served by certified or registered mail to the last known address of such recordkeeper. "(2) THIRD-PARTY RECORDKEEPER. —For purposes of paragraph (1), the term 'third-party recordkeeper' means— "(A) any mutual savings bank, cooperative bank, domestic building and loan association, or other savings institution chartered and supervised as a savings and loan or similar association under Federal or State law, any bank (as defined in section 581), or any credit union (within the meaning of section 50l(c)(14)(A)); "(B) any consumer reporting agency (as defined under section 603(f) of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))); "(C) any person extending credit through the use of credit cards or similar devices; "(D) any broker (as defined in section 3(a)(4) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a)(4))); "(E) any attorney; , "(F) any accountant; "(G) any barter exchange (as defined in section 6045(c)(3)); "(H) any regulated investment company (as defined in section 851) and any agent of such regulated investment company when acting as an agent thereof, and "(I) any enrolled agent.". (b) EFFECTIVE DATE. —The amendment made by this section Applicability, shall apply to summonses served after the date of the enactment 26 USC 7603 of this Act. "°*^- SEC. 3417. NOTICE OF INTERNAL REVENUE SERVICE CONTACT OF THIRD PARTIES. (a) IN GENERAL. —Section 7602 (relating to examination of books and witnesses), as amended by section 3412, is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by inserting after subsection (b) the following new subsection: "(c) NOTICE OF CONTACT OF THIRD PARTIES.— "(1) GENERAL NOTICE. —An officer or employee of the Internal Revenue Service may not contact any person other than the taxpayer with respect to the determination or collection of the tax liability of such taxpayer without providing reasonable notice in advance to the taxpayer that contacts with persons other than the taxpayer may be made. "(2) NOTICE OF SPECIFIC CONTACTS. —The Secretary shall Records, periodically provide to a taxpayer a record of persons contacted during such period by the Secretary with respect to the determination or collection of the tax liability of such taxpayer. Such record shall also be provided upon request of the taxpayer. "(3) EXCEPTIONS. —T h is subsection shall not apply— "(A) to any contact which the taxpayer has authorized; "(B) if the Secretary determines for good cause shown that such notice would jeopardize collection of any tax or such notice may involve reprisal against any person; or
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