# Third Party Contacts
> **IRS** · Final regulations. · Published 2002-12-18 · Effective 2002-12-18 · 67 FR 77419
## Document
- **Document number:** 02-31857
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 77419
- **CFR reference:** 26 CFR 301
- **Publication date:** 2002-12-18
- **Effective date:** 2002-12-18
- **Treasury docket:** TD 9028
## Abstract

This document contains final regulations providing guidance on third-party contacts made with respect to the determination or collection of tax liabilities. The regulations reflect changes to section 7602 of the Internal Revenue Code made by section 3417 of the Internal Revenue Service Restructuring and Reform Act of 1998. The regulations potentially affect all taxpayers whose Federal tax liabilities are being determined or collected by the IRS.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/12/18/02-31857/third-party-contacts)
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