IRS NOTICE REFERENCE
Understanding your letter 3164
We plan to contact third parties about your tax liability, such as a neighbor, a bank, an employer, or employees.
General information only. Not legal or tax advice.
Notice details
- Notice code
- Letter 3164
- Category
- Examination and audit
- Severity tier
- Tier 3 — Time-sensitive response. The notice carries a response deadline or may affect account standing if ignored.
- Governing law
- §7602 (Internal Revenue Code section)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
We plan to contact third parties about your tax liability, such as a neighbor, a bank, an employer, or employees.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
Governing IRS procedure (Internal Revenue Manual)
The IRS’s own internal procedures for handling this notice type are documented in the Internal Revenue Manual:
- IRM 4.10.1 — 4.10.1 Overview of Examiner Responsibilities
- IRM 4.10.3 — 4.10.3 Examination Techniques
- IRM 4.13.1 — 4.13.1 Examination Audit Reconsideration Process
Reference to published IRS procedure. General information — not legal or tax advice.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-letter-3164
Related tools
TaxRiskOS is workflow software for practitioners — it captures the notice, computes the deadline, surfaces the escalation tier, and builds a document checklist. It documents process; it does not give advice or draft responses.
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