IRS Letter 3164: Notice of Third-Party Contact
They Are Already Talking to Your Bank and Employer.
Letter 3164 means IRS agents have contacted — or are about to contact — your bank, employer, clients, and business partners. This is how criminal tax investigations are built. Do not wait. Every hour matters.
⚠️ What Letter 3164 Really Means
Under IRC § 7602(c), the IRS must notify you when they contact third parties during a tax investigation. This letter is your notification — but the interviews may already be happening or scheduled. Agents are speaking to people who know your finances: banks, credit card processors, your employer, business clients, accountants, and anyone else who received money from you or paid money to you.
This is how tax fraud cases are built. By the time you receive this letter, the IRS already has a theory of your case. You need an attorney building your defense theory right now.
🚫 What NOT To Do
Do NOT call or email the third parties the IRS contacted
Reaching out to witnesses or potential witnesses can be construed as witness tampering or obstruction of justice.
Do NOT call the IRS to "explain"
Everything you say becomes a statement. Special Agents use innocent explanations to establish knowledge and intent — key elements of criminal charges.
Do NOT use a CPA to respond
CPAs lack attorney-client privilege and can be subpoenaed to testify about your conversations with them.
Do NOT destroy or "clean up" any documents
Document destruction after receiving official IRS notice is obstruction of justice — a separate federal felony.
Do NOT assume this is routine
Letter 3164 is sent specifically because agents are gathering evidence beyond your own records. This is not a form letter. This is an active investigation.
⚖️ Why You Need a Law Firm, Not a Tax Company
Only Attorneys Have Privilege
Every conversation with Brightside's attorneys is protected. CPAs and tax relief companies like Optima or Community Tax can be forced to testify against you.
Third-Party Contact List Rights
Your attorney can formally request the list of third-party contacts under IRC § 7602(c)(2) and analyze the scope of the investigation before you say a word.
Investigation Intervention
Experienced criminal tax counsel can intervene before charges are filed — sometimes stopping an indictment entirely by negotiating with IRS CI and DOJ Tax Division.
Federal Litigation Ready
If the case escalates, only attorneys can appear in federal court, file motions, and defend you at trial.
The Brightside 5-Step Response to Letter 3164
Emergency Consultation
You call us. We review the letter immediately and assess whether this is civil or criminal in nature and what third parties have likely been contacted.
Representation & IRS Contact
We file Form 2848 Power of Attorney. IRS agents must now communicate through us. We contact the investigating agent to understand the scope.
Request Third-Party Contact List
Under IRC § 7602(c)(2), we formally request the list of all third parties contacted. This tells us exactly what the IRS knows and from whom.
Defense Strategy
Based on the evidence gathered, we build a proactive defense — whether through voluntary disclosure, civil resolution, or full criminal defense preparation.
Permanent Resolution
We work to resolve the investigation before charges are filed when possible, and defend you fully through trial if charges are brought.
The IRS Is Already Talking. Get Someone Talking For You.
Free confidential consultation. A criminal tax attorney will call you back within minutes.
Frequently Asked Questions
What is IRS Letter 3164?+
IRS Letter 3164 is a Notice of Third-Party Contact. Under IRC § 7602(c), the IRS is required to notify you when they contact — or intend to contact — third parties (banks, employers, business partners, clients) about your tax matters. Receiving this notice means IRS agents are actively interviewing people who have financial relationships with you to build a tax case.
Is IRS Letter 3164 a sign of a criminal investigation?+
Letter 3164 can be issued in both civil audits and criminal investigations, but its presence signals that the IRS is treating your case as more than a simple paper audit. When combined with other CI contact (special agent visits, grand jury activity), it almost always signals a criminal probe. Even in civil contexts, third-party contact means agents are building a detailed picture of your finances from people around you.
Who has the IRS been talking to?+
You have a right to request a list of third parties the IRS has contacted. Under IRC § 7602(c)(2), you can ask the IRS to provide the names of all third parties contacted during the year. Your attorney can submit this request and review the scope of the investigation. Common contacts include banks, credit card processors, mortgage companies, employers, business partners, and clients.
What should I do immediately after receiving Letter 3164?+
Do not contact the IRS. Do not reach out to the third parties the IRS may have contacted — that can look like witness tampering. Do not alter or destroy documents. Your first and only call should be to a criminal tax defense attorney who can assess the scope of the investigation and represent you immediately.
Can I request that the IRS stop contacting third parties?+
In limited circumstances, your attorney can request that certain third-party contacts cease if they are causing substantial harm (such as damaging a business relationship). However, this requires legal intervention and is only effective with experienced counsel. The IRS generally has broad authority to contact third parties once an investigation is underway.
What is the difference between a civil audit and a criminal investigation third-party contact?+
In a civil audit, third-party contacts typically verify income and deductions. In a criminal investigation, Special Agents use third-party contacts to establish patterns of fraud, unreported income, false statements, and intent — the elements needed for criminal prosecution. The interviews are conducted by badge-carrying federal agents, not revenue officers.
Related IRS Criminal Investigation Pages
Stop the Investigation Before It Becomes an Indictment
Book your free consultation. A Brightside criminal tax attorney will review your Letter 3164 at no charge.