[20220331]IF10339_美国国税局的私人税收债务征收计划 .pdf

https:/crsreports.congress.gov Updated March 31, 2022The Internal Revenue Services Private Tax Debt Collection Program For the third time in its history, the Internal Revenue Service (IRS) is managing a program to collect certain delinquent individual income tax debt using private debt collection agencies (PCAs). Section 32102 of the Fixing Americas Surface Transportation (FAST) Act (P.L. 114-94) directed the IRS to revive the private tax debt collection program it operated from 2006 to 2009 with several changes. IRSs Previous Experiences with Private Debt Collectors Before the enactment of the FAST Act, the IRS twice had experimented with using PCAs to collect delinquent individual income tax debt. In both cases, the agency sought authority to establish and manage the programs, which Congress granted. 1996 to 1997 The first experiment was a pilot program known as the Contracting Out Collection Agencies Project. It was funded under the Treasury, Postal Service, and General Government Appropriations Act, 1996 (P.L. 104-52). Although the project was initially authorized to last two years, the IRS shut it down after one year, owing to disappointing results and opposition from Congres