The IRS released Program Manager Technical Advice 2016-02, which discusses the new IRC 6306(c) rules.
Under IRC 6306(c)(1), "Notwithstanding any other provision of law, the Secretary shall enter into one or more qualified tax collection contracts for the collection of all outstanding inactive tax receivables."
Inactive receivables are any inactive, outstanding assessment that the Service includes in potentially collectible inventory.
The following cannot go to a private collection agency: receivables subject to a pending or active OIC or IA, innocent spouse cases, any case under exam, litigation, criminal investigation or levy, receivables where there is an availability to appeal, receivables of dead taxpayers, taxpayers under age 18, taxpayers in combat zone, or a tax related ID theft victim.
Under the technical advice, IRS Chief Counsel believes the IRS has the power to determine which cases are best suited for immediate assignment to private collection agencies.
With this in mind, we should be seeing more private collection agency action in the near future.
Relevant Citations:
Program Manager Technical Advice 2016-02
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