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The Internal Revenue Service's Private Tax Debt Collection Program (CRS Report for Congress)

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Release Date Revised Feb. 26, 2024
Report Number IF10339
Report Type In Focus
Authors Gary Guenther
Source Agency Congressional Research Service
Older Revisions
  • Premium   Revised Feb. 10, 2023 (2 pages, $24.95) add
  • Premium   Revised March 31, 2022 (2 pages, $24.95) add
  • Premium   Revised Oct. 22, 2021 (3 pages, $24.95) add
  • Premium   Revised Feb. 24, 2021 (2 pages, $24.95) add
  • Premium   Revised Feb. 6, 2020 (3 pages, $24.95) add
  • Premium   Revised Dec. 12, 2018 (2 pages, $24.95) add
  • Premium   Aug. 31, 2018 (2 pages, $24.95) add
Summary:

For the third time in its history, the Internal Revenue Service (IRS) is managing a program to hire private debt collection agencies (PCAs) to collect delinquent individual income taxes. Section 32102 of the Fixing America’s Surface Transportation (FAST) Act (P.L. 114-94) requires the IRS to revive the private tax debt collection program it managed from 2006 to 2009, with several notable changes. Debt collection under the latest program commenced in April 2017.