10-04-2006, 01:08 PM
|
#1 (permalink)
|
|
The One and Only!
Join Date: May 2006
Posts: 3,719
Casino Cash: $589832
|
IRS COLLECTIONS
Quote:
Originally Posted by E. Normis Debtor
That's easy. The Internal Revenue Code has been ammended to apply the FDCPA to those CA's being currently employed by the IRS. It is now a federal statute.
However, in doing so congress (intentionally or unintentionally) made a law that superceeds an individuals private right of action et al under the FDCPA for violations committed by a CA contracted by the IRS to collect taxes. Any action for a FDCPA violation must be pursued under the IRC.
Here is the new federal statute:
SEC. 6306. QUALIFIED TAX COLLECTION CONTRACTS.
(a) In General.--Nothing in any provision of law shall be
construed to prevent the Secretary from entering into a qualified
tax collection contract.
(b) Qualified Tax Collection Contract.--For purposes of this
section, the term `qualified tax collection contract' means
any contract which--
(1) is for the services of any person (other than an
officer or employee of the Treasury Department)--
(A) to locate and contact any taxpayer specified
by the Secretary,
(B) to request full payment from such taxpayer of
an amount of Federal tax specified by the Secretary and,
if such request cannot be met by the taxpayer, to offer
the taxpayer an installment agreement providing for full
payment of such amount during a period not to exceed 5
years, and
(C) to obtain financial information specified by
the Secretary with respect to such taxpayer,
(2) prohibits each person providing such services under
such contract from committing any act or omission which
employees of the Internal Revenue Service are prohibited from
committing in the performance of similar services,
(3) prohibits subcontractors from--
(A) having contacts with taxpayers,
(B) providing quality assurance services, and
(C) composing debt collection notices, and
(4) permits subcontractors to perform other services only
with the approval of the Secretary.
(c) Fees.--The Secretary may retain and use--
(1) an amount not in excess of 25 percent of the amount
collected under any qualified tax collection contract for the
costs of services performed under such contract, and
(2) an amount not in excess of 25 percent of such amount
collected for collection enforcement activities of the Internal
Revenue Service.
The Secretary <<NOTE: Records.>> shall keep adequate records regarding
amounts so retained and used. The amount credited as paid by any
taxpayer shall be determined without regard to this subsection.
(d) No Federal Liability.--The United States shall not be liable
for any act or omission of any person performing services under a
qualified tax collection contract.
(e) Application of Fair Debt Collection Practices Act.--The
provisions of the Fair Debt Collection Practices Act (15 U.S.C.
1692 et seq.) shall apply to any qualified tax collection contract,
except to the extent superseded by section 6304, section 7602(c),
or by any other provision of this title.
(f) Cross References.--
(1) For damages for certain unauthorized collection
actions by persons performing services under a qualified
tax collection contract, see section 7433A.
(2) For application of Taxpayer Assistance Orders to
persons performing services under a qualified tax
collection contract, see section 7811(g).
Your private right of action is provided under sections 6304 and 7602, not the FDCPA.
|
|
|
|