Third Party Contacts

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

Third party contacts may be necessary to validate or corroborate information and documentation submitted by a taxpayer during an audit. Third party contacts can also provide information unavailable to the taxpayer.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.