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Introduction

SECTION 11. NO OBLIGATION

Internal Revenue Bulletin 2007-5 · 2026-10-03 edition · updated 2026-10-04 · United States

OF TELECOMMUNICATIONS PROVIDERS TO SUPPLY RECORDS TO CUSTOMERS

The IRS has been asked to require telecommunications providers to supply their customers with those customers’ telecommunications bills for periods after February 28, 2003, and before August 1, 2006. Neither Notice 2006–50 nor this notice requires telecommunications providers to supply billing records to their customers.

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▸Contents — Internal Revenue Bulletin 2007-5
Internal Revenue Bulletin 2007-5

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