The Internal Revenue Service's Use of Private Debt Collection Agencies: Current Status and Issues for Congress

Guenther, Gary

Library of Congress. Congressional Research Service.

关键词: Consumers;    Collection agencies;    Internal Revenue Service (IRS);    Taxation;   

RP-ID  :  RL33231
RP-ID  :  RL33231_2006Jan11

美国|英语

来源: UNT Digital Library

【 摘 要 】

Under the American Jobs Creation Act of 2004 (AJCA, P.L. 108-357), theInternal Revenue Service (IRS) has acquired for the second time in its history thelegal authority to hire private debt collection agencies (PCAs) to assist in thecollection of certain individual tax debt. The grant of authority grew out of aproposal made by the Bush Administration in its budget request for the IRS in bothFY2004 and FY2005.This report focuses on IRS’s current plan for hiring PCAs to collect delinquentindividual taxes and the policy issues it raises. It begins with an examination of thescope of IRS’s authority to use PCAs under the AJCA and concludes with adiscussion of the main issues for Congress as it oversees IRS’s efforts to implementand manage the private tax debt collection initiative. The report will be updated toreflect significant legislative action and new developments related to the initiative