Internal Revenue Service's Private Tax Debt Collection Initiative : Current Status, Legislative Proposals, and Issues for Congress.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Public contracts.

Tax evasion.

Physical Description:

1 online resource (28 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2007.

System Details:

text file

Summary:

Discusses IRS current authority, under P.L. 108-357, the American Jobs Creation Act (AJCA) of 2004, to contract with private debt collection agencies (PCAs) to assist in the collection of certain individual tax debt. Examines scope of IRS's authority to use PCAs under the AJCA, summarizes implementation of private collection initiative derived from this authority, and reviews pro/con arguments for this initiative. Discusses legislation in the 109th and 110th Congresses to restrict or repeal IRS authority to hire PCAs for tax collection and issues for Congress.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Internal Revenue Service's Private Tax Debt Collection Initiative

Access Restriction:

Restricted for use by site license.