---
kind: "section"
citation: "26 U.S.C. § 6304"
title: "26"
title_heading: "Internal Revenue Code"
number: "6304"
heading: "Fair tax collection practices"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6304"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 64 — Collection"
  - "Subchapter A — General Provisions"
---

# §6304. Fair tax collection practices

- (a) **Communication with the taxpayer—** Without the prior consent of the [taxpayer](/usc/26/7701.md?p=a-14) given directly to the [Secretary](/usc/26/7701.md?p=a-11-B) or the express permission of a court of competent jurisdiction, the [Secretary](/usc/26/7701.md?p=a-11-B) may not communicate with a [taxpayer](/usc/26/7701.md?p=a-14) in connection with the collection of any unpaid tax—
  - (1) at any unusual time or place or a time or place known or which should be known to be inconvenient to the [taxpayer](/usc/26/7701.md?p=a-14);
  - (2) if the [Secretary](/usc/26/7701.md?p=a-11-B) knows the [taxpayer](/usc/26/7701.md?p=a-14) is represented by any [person](/usc/26/7701.md?p=a-1) authorized to practice before the Internal Revenue Service with respect to such unpaid tax and has knowledge of, or can readily ascertain, such [person](/usc/26/7701.md?p=a-1)’s name and address, unless such [person](/usc/26/7701.md?p=a-1) fails to respond within a reasonable period of time to a communication from the [Secretary](/usc/26/7701.md?p=a-11-B) or unless such [person](/usc/26/7701.md?p=a-1) consents to direct communication with the [taxpayer](/usc/26/7701.md?p=a-14); or
  - (3) at the [taxpayer](/usc/26/7701.md?p=a-14)’s place of employment if the [Secretary](/usc/26/7701.md?p=a-11-B) knows or has reason to know that the [taxpayer](/usc/26/7701.md?p=a-14)’s employer prohibits the [taxpayer](/usc/26/7701.md?p=a-14) from receiving such communication.

  In the absence of knowledge of circumstances to the contrary, the [Secretary](/usc/26/7701.md?p=a-11-B) shall assume that the convenient time for communicating with a [taxpayer](/usc/26/7701.md?p=a-14) is after 8 a.m. and before 9 p.m., local time at the [taxpayer](/usc/26/7701.md?p=a-14)’s location.

- (b) **Prohibition of harassment and abuse—** The [Secretary](/usc/26/7701.md?p=a-11-B) may not engage in any conduct the natural consequence of which is to harass, oppress, or abuse any [person](/usc/26/7701.md?p=a-1) in connection with the collection of any unpaid tax. Without limiting the general application of the foregoing, the following conduct is a violation of this subsection:
  - (1) The use or threat of use of violence or other criminal means to harm the physical [person](/usc/26/7701.md?p=a-1), reputation, or property of any [person](/usc/26/7701.md?p=a-1).
  - (2) The use of obscene or profane language or language the natural consequence of which is to abuse the hearer or reader.
  - (3) Causing a telephone to ring or engaging any [person](/usc/26/7701.md?p=a-1) in telephone conversation repeatedly or continuously with intent to annoy, abuse, or harass any [person](/usc/26/7701.md?p=a-1) at the called number.
  - (4) Except as provided under rules similar to the rules in section 804 of the Fair Debt Collection Practices Act ([15 U.S.C. 1692b](/usc/15/1692b.md)), the placement of telephone calls without meaningful disclosure of the caller’s identity.
- (c) **Civil action for violations of section—** For civil action for violations of this section, see section 7433.

## Source credit

(Added Pub. L. 105–206, title III, § 3466(a), July 22, 1998, 112 Stat. 768.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 6304, act Aug. 16, 1954, ch. 736, 68A Stat. 776, related to a cross reference to sections 4504 and 4601 for collection under the Tariff Act of 1930, prior to repeal by Pub. L. 94–455, title XIX, § 1906(a)(18), (d)(1), Oct. 4, 1976, 90 Stat. 1825, 1835, effective on first day of first month which begins more than 90 days after Oct. 4, 1976.

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 105–206, title III, § 3466(c), July 22, 1998, 112 Stat. 769, provided that: “The amendments made by this section [enacting this section] shall take effect on the date of the enactment of this Act [July 22, 1998].”