Fiscal Year 2019 Biannual Independent Assessment of Private Collection Agency Performance

The Director, Collection, Small Business/Self-Employed Division, should require IRS approval for all payment arrangements until the consistent calculator is implemented; this includes recalculating all submitted payment arrangements and providing updated terms to taxpayers when the PCAs receive approval.

The Director, Collection, Small Business/Self-Employed Division, should require the PCAs to determine which existing payment arrangements contain terms inconsistent with the IRS's IAT tool and provide taxpayers with the corrected payment terms.

The Director, Collection, Small Business/Self-Employed Division, should include payment arrangements of less than 60 months in quality reviews to ensure that the new calculator is working properly.

The Director, Collection, Small Business/Self-Employed Division, should revise the PPG for payment arrangement options to be consistent with IRS policy for taxpayers who owe less than $50,000.

The Director, Collection, Small Business/Self-Employed Division, should ensure that PCA letters include language to inform taxpayers that they may need to make additional payments beyond the initial agreed upon terms.