The Taxpayer First Act made several important changes that are relevant to taxpayer disputes with the Internal Revenue Service. Many taxpayers ask their tax attorney about the various IRS audit changes. You can read more about the Taxpayer First Act. One important change is that the IRS must now provide 45 days notice before contacting third parties whether the taxpayer is under audit or has an IRS tax liability. If you have questions about IRS contacts with third parties, contact a tax attorney today for a free consultation.