The U.S. Internal Revenue Service (IRS) is changing its procedures for contacting third parties and notifying taxpayers, starting Aug. 15. The changes come in response to amendments to Sec. 7602(c)(1) made by the Taxpayer First Act, P.L. 116-25, which are effective Aug. 15. The IRS on July 26 issued a memorandum (SBSE-04-0719-0034) for the commissioners of its Large Business & International, Small Business and Self-Employer, Tax Exempt and Government Entities, and Wages and Income divisions alerting them of the changes in procedures, which will replace the existing Internal Revenue Manual (IRM) procedures until they can be updated. The IRS says it will make those updates within one year of the memorandum. Read more at The Tax Adviser.