ShareSection 7609(a) of the Internal Revenue Code generally requires the Internal Revenue Service to notify anyone whose records have been summoned, at its behest, from a third party. [read post]

  The report noted that Internal Revenue Code § 7433 provides that a taxpayer may bring a civil action for damages against the Federal Government if an officer or employee of the IRS recklessly or intentionally, or by reason of negligence, disregards any provision of the Internal Revenue Code or related regulation in connection with the collection of Federal tax. [read post]