Private Debt Collection Was Implemented Despite Resource Challenges; However, Internal Support and Taxpayer Protections Are Limited.

The Commissioner, Small Business Self-Employed Division, should increase the percentage of newer inventory in the mix of cases assigned to the PCAs by identifying low-priority new balance due accounts for assignment that would not likely be worked by IRS employees.

The Commissioner, Small Business Self-Employed Division, should establish a complaint panel made up of a cross-functional group of IRS managers to ensure that complaints are acted upon and that systemic problems with the program are identified and addressed.

The Commissioner, Small Business Self-Employed Division, should establish a referral unit to ensure that cases inappropriate for the PCAs can be identified and recalled from them.

The Commissioner, Small Business Self-Employed Division, should revise the communication plan to use social media, including YouTube, to develop explanatory information about the IRS's PDC program, including information about the Taxpayer Bill of Rights.

The Commissioner, Small Business Self-Employed Division, should work with the Wage and Investment Division, if necessary, to provide taxpayers with a telephone number to call so they can talk with an IRS employee to validate the particular PCA to which their account has been assigned, obtain their TAN, or make a complaint about their PCA.