Fiscal Year 2025 Biannual Independent Assessment of Private Collection Agency Performance

The Director, Collection, SB/SE Division, should develop a reconciliation process to ensure that all Proposal to Deny Letters are received and immediately processed by the COR.

The Director, Collection, SB/SE Division, should ensure that ongoing reviews of the PDC program include a review of COR and PCA responsibilities, including the immediate suspension of PCA employees’ system access upon the issuance of a Proposal to Deny Letter. Any identified issues should be promptly addressed and corrected.

The Director, Submission Processing, Taxpayer Services, should establish a review process for PCA misdirected payments that includes a step to verify whether processed misdirected payments had a copy of Form 3210 with the check at the time of processing. Any identified exceptions and/or concerns should be promptly resolved.

The Director, Submission Processing, Taxpayer Services, should designate certain Payment Perfection Unit employees to process PCA misdirected payments to ensure that misdirected payments are accurately applied to the tax module listed on the Form 3210.

The Director, Collection, SB/SE Division, should monitor the implementation of soundproofing panels at the identified call center to ensure a noise-free environment during telephone interactions with taxpayers, focus call monitoring efforts on the identified call center before and after installation to ensure that no background noise is overheard, and validate the effectiveness of the soundproofing measures.