1. Short title This Act may be cited as the Taxpayer Notification and Privacy Act of 2023 . 2. Specificity of taxpayer notice (a) In general Paragraph (1) of section 7602(c) of the Internal Revenue Code of 1986 is amended— (1) by striking and at the end of subparagraph (A), (2) by redesignating subparagraph (B) as subparagraph (C) and by inserting after subparagraph (A) the following new subparagraph: (B) identifies each specific item of information, and any specific source or medium for such information, intended to be sought from such persons, , (3) by striking the period at the end of subparagraph (C), as so redesignated, and inserting , and , and (4) by adding at the end the following new subparagraph: (D) provides the taxpayer with reasonable opportunity and a period of not less than 45 days (or more, if the taxpayer requests additional time and shows reasonable cause) before the beginning of such period to respond, including by providing the information described in subparagraph (B) before contact is made with the persons described in subparagraphs (A) and (B). . (b) Time for notification Subparagraph (C) of section 7602(c)(1) of the Internal Revenue Code of 1986, as redesignated by subsection (a), is amended by striking 45 days before the beginning of such period and inserting 60 days before the intended beginning of such period (without regard to any additional time which may be granted under subparagraph (D)) . (c) Effective date The amendments made by this section shall apply to notices provided under section 7602(c) of the Internal Revenue Code of 1986 after the date of the enactment of this Act.