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

The Commissioner, Small Business/Self-Employed Division, should limit PCA installment agreements to five years unless Congress amends the law allowing for longer installment agreements.

The Commissioner, Small Business/Self-Employed Division, should, when selecting cases to assign to the PCAs, consider prioritizing based on characteristics such as the dollar amount, the number of modules, and whether taxpayer contact information is available.

The Commissioner, Small Business/Self-Employed Division, should test methodologies to provide taxpayer telephone numbers to the PCAs and require the PCAs to provide updated taxpayer contact information to the IRS.