The Internal Revenue Service S Use Of Private Debt Collection Companies To Collect Federal Income Taxes
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The Internal Revenue Service S Use Of Private Debt Collection Companies To Collect Federal Income Taxes
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 2008
The Internal Revenue Service S Use Of Private Debt Collection Companies To Collect Federal Income Taxes written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
The Internal Revenue Service S Use Of Private Debt Collection Companies To Collect Federal Income Taxes
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Author : United States. Congress
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2018-01-22
The Internal Revenue Service S Use Of Private Debt Collection Companies To Collect Federal Income Taxes written by United States. Congress and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-22 with categories.
The Internal Revenue Service's use of private debt collection companies to collect federal income taxes : hearing before the Committee on Ways and Means, U.S. House of Representatives, One Hundred Tenth Congress, first session, May 23, 2007.
The Internal Revenue Service S Use Of Private Debt Collection Companies To Collect Federal Income Taxes
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Author : United States. Congress. House. Committee on Ways and Means
language : en
Publisher:
Release Date : 2008
The Internal Revenue Service S Use Of Private Debt Collection Companies To Collect Federal Income Taxes written by United States. Congress. House. Committee on Ways and Means and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with categories.
Use Of Private Collection Agencies To Improve Irs Debt Collection
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Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
language : en
Publisher:
Release Date : 2004
Use Of Private Collection Agencies To Improve Irs Debt Collection written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Business & Economics categories.
The Collection Process Income Tax Accounts
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Author : United States. Internal Revenue Service
language : en
Publisher:
Release Date : 1978
The Collection Process Income Tax Accounts written by United States. Internal Revenue Service and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Tax collection categories.
Tax Administration
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Author : Lynda D. Willis
language : en
Publisher:
Release Date : 1996
Tax Administration written by Lynda D. Willis and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Tax administration and procedure categories.
The Internal Revenue Service S Use Of Private Debt Collection Agencies
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Author :
language : en
Publisher:
Release Date : 2006
The Internal Revenue Service S Use Of Private Debt Collection Agencies written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
Under the American Jobs Creation Act of 2004 (AJCA, P.L. 108-357), the Internal Revenue Service (IRS) has acquired for the second time in its history the legal authority to hire private debt collection agencies (PCAs) to assist in the collection of certain individual tax debt. The grant of authority grew out of a proposal made by the Bush Administration in its budget request for the IRS in both FY2004 and FY2005. This report focuses on IRS's current plan for hiring PCAs to collect delinquent individual taxes and the policy issues it raises. It begins with an examination of the scope of IRS's authority to use PCAs under the AJCA and concludes with a discussion of the main issues for Congress as it oversees IRS's efforts to implement and manage the private tax debt collection initiative. The report will be updated to reflect significant legislative action and new developments related to the initiative. Under section 6303 of the Internal Revenue Code (IRC), the IRS is authorized to hire PCAs to assist in the collection of certain delinquent individual tax debt under rules intended to protect the rights of taxpayers and the confidentiality of taxpayer information. Basically, the IRS may use PCAs only to locate and contact taxpayers with an unpaid tax liability who have no outstanding disputes with the agency over the amount of taxes owed, and to arrange for the payment of those taxes. PCAs awarded collection contracts are required to follow a narrowly prescribed procedure in contacting the delinquent taxpayers assigned to them. The Bush Administration's proposal to allow the IRS to hire PCAs provoked a heated debate in the 108th Congress over whether or not the proposal served the public interest, a debate that continues to simmer. Proponents argue that a large and growing inventory of delinquent individual tax debt undermines the public's confidence in the fairness of the tax system and encourages honest taxpayers to engage in tax evasion. In their view, since Congress has not provided the IRS with the resources required to shrink this inventory, it makes sense to authorize the IRS to hire private firms to collect this tax debt in a manner that protects taxpayer rights. Critics retort that the collection of taxes should not be outsourced because such a task is inherently governmental, and that it would be more cost effective to give the IRS the resources needed to pursue readily collectible individual tax debt than to hire PCAs to do the task, and that PCAs cannot be trusted to protect taxpayer rights. Although critics arguably lost the first round of the debate, they have not ceased their efforts to derail the IRS's private tax debt collection initiative. In the current Congress, H.R. 1583 and H.R. 1621 would repeal the IRS's authority to enter into contracts with PCAs. Although the prospects in the current Congress for enactment of such a measure appear less than promising, the fundamental concerns underlying the two bills may lead Congress to pay close attention to critical aspects of the initiative as it unfolds and to re-examine periodically the question of whether it is promoting the public interest.
Description Of S 1249 The Debt Collection Act Of 1981
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Author : United States. Congress. Joint Committee on Taxation
language : en
Publisher:
Release Date : 1981
Description Of S 1249 The Debt Collection Act Of 1981 written by United States. Congress. Joint Committee on Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Collection laws categories.
Tax Debt Collection
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Author : Michael Brostek
language : en
Publisher: DIANE Publishing
Release Date : 2010-03
Tax Debt Collection written by Michael Brostek and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-03 with Business & Economics categories.
According to the IRS, $23 billion in unpaid individual income tax debt existed in 2001, its most recent estimate. The notice phase is the first of IRS's three-phase process to collect unpaid debt. IRS annually sends notices to millions of individual taxpayers about billions of dollars of unpaid tax debt. Congress and others have questioned IRS's collection process's effectiveness. This report discusses: (1) how well IRS has established objectives, performance measures, and responsibility for reviewing notice-phase performance; and (2) how well IRS's business rules for sending notices to individuals help assure that the collection notice phase is achieving desired results at the lowest costs. Includes recommendations. Charts and tables.
Taxpayer Collection Rights As A Defense To Private Debt Collection
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Author : Clint Locke
language : en
Publisher:
Release Date : 2017
Taxpayer Collection Rights As A Defense To Private Debt Collection written by Clint Locke and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
The collection of taxes is an essential component of tax administration. Government operations are dependent upon annual taxpayer deposits and federal employees are given numerous tools to ensure outstanding debts are paid. However, because of recent scandals plaguing the Internal Revenue Service (IRS), Congress has imposed budgetary sanctions on the nation's tax collector, leaving the IRS with few resources to collect outstanding tax debts.In 2015, Congress passed the Fixing America's Surface Transportation (FAST) Act. The FAST Act was passed primarily to authorize federal funds for use in resurfacing, constructing, and rehabilitating America's transportation infrastructure, but it contained several important tax provisions. Specifically, the FAST Act overhauled section 6306 of the Internal Revenue Code (Code), which controls the Department of Treasury's use of qualified collection contracts.One of the primary changes to this statute was the insertion of language requiring Treasury to use private debt collectors to collect inactive tax receivables. The IRS recently selected four private debt collectors to collect taxpayer debts, and such collection activities commenced in the Spring of 2017. In light of these developing collection activities, it is vital that taxpayer rights be clarified and taxpayer remedies illuminated, to protect taxpayers from illegal private debt collection activities. This article addresses the significant changes to Code section 6306 and how certain statutory language curtails taxpayer rights. The article clarifies taxpayer rights existing under the Code and under the Fair Debt Collection Practices Act. The article concludes by discussing the remedies available to taxpayers and the current inadequacies of such remedies. Congressional amendments are proposed to improve taxpayer recoveries and ensure taxpayer rights are adequately protected.