The Director, Collection, Small Business/Self-Employed Division, should restart assigning inventory to the incumbent PCAs as soon as possible after new contracts have been awarded and protests are resolved, if any.
Ensure that the IRS does not burden taxpayers in existing payment agreements when PCA contracts are ending by developing a solution to continue to service taxpayers in active payment arrangements.
For taxpayers whose payment arrangements were terminated due to Contract 1 ending, abate any penalties and interest that accrued between when the payment arrangement was terminated and when the taxpayer enters into a new payment resolution with the IRS.
Ensure that programming is in place to recall accounts of taxpayers who reflect income beneath the legal amount required for PCA assignment but whose accounts were assigned prior to January 1, 2021.
Ensure that programming is working to recall taxpayers who begin receiving SSI or SSDI after PCA assignment.