The Internal Revenue Service and Private Debt Collectors Took Some Action for 16 Potential Violations of Fair Tax Collection Practices During Fiscal Year 2017

The Human Capital Officer should require the LR function to review and ensure that IRS management follows the IRS Manager's Guide to Penalty Determinations when making recommendations for administrative action against IRS employees for all closed FTCP cases.

The Commissioner, Small Business/Self-Employed Division, should ensure that the Performance Management Report is reviewed to identify potential FDCPA and other violations of the law. As well, require the PCAs to submit their corrective action reports and penalty guides. The corrective action reports will identify willful FDCPA and FTCP violations, and the administrative action taken for each willful violation, per the individual PCA penalty guide.

The Commissioner, Small Business/Self-Employed Division, should ensure that the PCAs' administrative actions are commensurate with the willful violation, per the individual PCA penalty guide.

The Commissioner, Small Business/Self-Employed Division, should revise the PCA Policy and Procedures Guide to include the language from Section 4.4 of the Task Order and ensure that the PCAs remove employees from working IRS accounts for any intentional violations.