Fiscal Year 2021 Biannual Independent Assessment of Private Collection Agency Performance.

The Director, Collection, should update the PDC Operations Guide and PPG to include guidance for quality reviewers to ensure that telephone background noise cannot be heard and that taxpayer PII and tax return information remains protected from potential disclosure per Internal Revenue Code Section 6103.

The Director, Collection, should, in compliance with I.R.C Section 6306, return to its previous procedure of recalling taxpayer accounts that incur an Automated Levy Program levy while in PCA Inventory, since those accounts are no longer eligible for collection pursuant to a qualified tax collection contract.