{
  "id": "RL33231",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL33231",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc809104/",
      "id": "RL33231_2008Sep23",
      "date": "2008-09-23",
      "retrieved": "2016-03-19T13:57:26",
      "title": "The Internal Revenue Service\u2019s Private Tax Debt Collection Initiative: Current Status, Legislative Proposals, and Issues for Congress",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20080923_RL33231_023d39b7a65651394ab4e1786b14e77ad85b8eba.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080923_RL33231_023d39b7a65651394ab4e1786b14e77ad85b8eba.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc810265/",
      "id": "RL33231_2008May15",
      "date": "2008-05-15",
      "retrieved": "2016-03-19T13:57:26",
      "title": "The Internal Revenue Service\u2019s Private Tax Debt Collection Initiative: Current Status, Legislative Proposals, and Issues for Congress",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20080515_RL33231_545dd24573fbfb3f88f376235168b654a232950a.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080515_RL33231_545dd24573fbfb3f88f376235168b654a232950a.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs8380/",
      "id": "RL33231_2006Jan11",
      "date": "2006-01-11",
      "retrieved": "2006-02-28T09:12:47",
      "title": "The Internal Revenue Service's Use of Private Debt Collection Agencies: Current Status and Issues for Congress",
      "summary": "Under the American Jobs Creation Act of 2004 (AJCA, P.L. 108-357), the\r\nInternal Revenue Service (IRS) has acquired for the second time in its history the\r\nlegal authority to hire private debt collection agencies (PCAs) to assist in the\r\ncollection of certain individual tax debt. The grant of authority grew out of a\r\nproposal made by the Bush Administration in its budget request for the IRS in both\r\nFY2004 and FY2005.\r\nThis report focuses on IRS\u2019s current plan for hiring PCAs to collect delinquent\r\nindividual taxes and the policy issues it raises. It begins with an examination of the\r\nscope of IRS\u2019s authority to use PCAs under the AJCA and concludes with a\r\ndiscussion of the main issues for Congress as it oversees IRS\u2019s efforts to implement\r\nand manage the private tax debt collection initiative. The report will be updated to\r\nreflect significant legislative action and new developments related to the initiative",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20060111_RL33231_6f28fcb2afdaa6ef5ed87dcb11ccb70c35d6d620.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20060111_RL33231_6f28fcb2afdaa6ef5ed87dcb11ccb70c35d6d620.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Consumers",
          "name": "Consumers"
        },
        {
          "source": "LIV",
          "id": "Collection agencies",
          "name": "Collection agencies"
        },
        {
          "source": "LIV",
          "id": "Internal Revenue Service (IRS)",
          "name": "Internal Revenue Service (IRS)"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}