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26 U.S.C. § 6306 — Qualified tax collection contracts
Federal law — U.S. Code and appendices · legal_authorities
**(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 7 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) Collection of inactive tax receivables**
(1) **In general** — Notwithstanding any other provision of law, the Secretary shall enter into one or more qualified tax collection contracts for the collection of all outstanding inactive tax receivables.
(2) **Inactive tax receivables** — For purposes of this section—
(A) *In general* — The term “inactive tax receivable” means any tax receivable if—
(i) at any time after assessment, the Inte
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Source file: Laws/federal/codes/united-states-code/title-26/section-6306-qualified-tax-collection-contracts--ca7d48883f.md
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Source location: Title 26, Chapter 64, § 6306; chapter-064-collection.md
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**(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 7 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) Collection of inactive tax receivables**
(1) **In general** — Notwithstanding any other provision of law, the Secretary shall enter into one or more qualified tax collection contracts for the collection of all outstanding inactive tax receivables.
(2) **Inactive tax receivables** — For purposes of this section—
(A) *In general* — The term “inactive tax receivable” means any tax receivable if—
(i) at any time after assessment, the Internal Revenue Service removes such receivable from the active inventory for lack of resources or inability to locate the taxpayer,
(ii) more than 2 years has passed since assessment and such receivable has not been assigned for collection to any employee of the Internal Revenue Service, or
(iii) in the case of a receivable which has been assigned for collection, more than 365 days have passed without interaction with the taxpayer or a third party for purposes of furthering the collection of such receivable.
(B) *Tax receivable* — The term “tax receivable” means any outstanding assessment which the Internal Revenue Service includes in potentially collectible inventory.
**(d) Certain tax receivables not eligible for collection under qualified tax collections contracts** A tax receivable shall not be eligible for collection pursuant to a qualified tax collection contract if such receivable—
(1) is subject to a pending or active offer-in-compromise or installment agreement,
(2) is classified as an innocent spouse case,
(3) involves a taxpayer identified by the Secretary as being—
(A) deceased,
(B) under the age of 18,
(C) in a designated combat zone,
(D) a victim of tax-related identity theft,
(E) a taxpayer substantially all of whose income consists of disability insurance benefits under section 223 of the Social Security Act or supplemental security income benefits under title XVI of the Social Security Act (including supplemental security income benefits of the type described in section 1616 of such Act or section 212 of Public Law 93–66), or
(F) a taxpayer who is an individual with adjusted gross income, as determined for the most recent taxable year for which such information is available, which does not exceed 200 percent of the applicable poverty level (as determined by the Secretary),
(4) is currently under examination, litigation, criminal investigation, or levy, or
(5) is currently subject to a proper exercise of a right of appeal under this title.
**(e) 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 to fund the special compliance personnel program account under section 6307.
The Secretary 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.
**(f) 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.
**(g) Application of Fair Debt Collection Practices Act** The provisions of the Fair Debt Collection Practices Act ([15 U.S.C. 1692](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title15-section1692&num=0&edition=prelim) 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.
**(h) Contracting priority** In contracting for the services of any person under this section, the Secretary shall utilize private collection contractors and debt collection centers on the schedule required under [section 3711(g) of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3711/g&num=0&edition=prelim), United States Code, including the technology and communications infrastructure established therein, to the extent such private collection contractors and debt collection centers are appropriate to carry out the purposes of this section.
**(i) Taxpayers in presidentially declared disaster areas** The Secretary may prescribe procedures under which a taxpayer determined to be affected by a Federally declared disaster (as defined by section 165(i)(5)) may request—
(1) relief from immediate collection measures by contractors under this section, and
(2) a return of the inactive tax receivable to the inventory of the Internal Revenue Service to be collected by an employee thereof.
**(j) Report to Congress** Not later than 90 days after the last day of each fiscal year (beginning with the first such fiscal year ending after the date of the enactment of this subsection), the Secretary shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report with respect to qualified tax collection contracts under this section which shall include—
(1) annually, with respect to such fiscal year—
(A) the total number and amount of tax receivables provided to each contractor for collection under this section,
(B) the total amounts collected (and amounts of installment agreements entered into under subsection (b)(1)(B)) with respect to each contractor and the collection costs incurred (directly and indirectly) by the Internal Revenue Service with respect to such amounts,
(C) the impact of such contracts on the total number and amount of unpaid assessments, and on the number and amount of assessments collected by Internal Revenue Service personnel after initial contact by a contractor,
(D) the amount of fees retained by the Secretary under subsection (e) and a description of the use of such funds, and
(E) a disclosure safeguard report in a form similar to that required under section 6103(p)(5), and
(2) biannually (beginning with the second report submitted under this subsection)—
(A) an independent evaluation of contractor performance, and
(B) a measurement plan that includes a comparison of the best practices used by the private collectors to the collection techniques used by the Internal Revenue Service and mechanisms to identify and capture information on successful collection techniques used by the contractors that could be adopted by the Internal Revenue Service.
**(k) 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).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Appointment and supervision** Unless otherwise prescribed by the Secretary, the Commissioner of Internal Revenue is authorized to employ such number of persons as the Commissioner deems proper for the administration and enforcement of the internal revenue laws, and the Commissioner shall issue all necessary directions, instructions, orders, and rules applicable to such persons.
**(b) Posts of duty of employees in field service or traveling** Unless otherwise prescribed by the Secretary—
(1) **Designation of post of duty** — The Commissioner shall determine and designate the posts of duty of all such persons engaged in field work or traveling on official business outside of the District of Columbia.
(2) **Detail of personnel from field service** — The Commissioner may order any such person engaged in field work to duty in the District of Columbia, for such periods as the Commissioner may prescribe, and to any designated post of duty outside the District of Columbia upon the completion of such duty.
**(c) Delinquent Internal Revenue officers and employees** If any officer or employee of the Treasury Department acting in connection with the internal revenue laws fails to account for and pay over any amount of money or property collected or received by him in connection with the internal revenue laws, the Secretary shall issue notice and demand to such officer or employee for payment of the amount which he failed to account for and pay over, and, upon failure to pay the amount demanded within the time specified in such notice, the amount so demanded shall be deemed imposed upon such officer or employee and assessed upon the date of such notice and demand, and the provisions of chapter 64 and all other provisions of law relating to the collection of assessed taxes
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Informed use of credit** The Congress finds that economic stabilization would be enhanced and the competition among the various financial institutions and other firms engaged in the extension of consumer credit would be strengthened by the informed use of credit. The informed use of credit results from an awareness of the cost thereof by consumers. It is the purpose of this subchapter to assure a meaningful disclosure of credit terms so that the consumer will be able to compare more readily the various credit terms available to him and avoid the uninformed use of credit, and to protect the consumer against inaccurate and unfair credit billing and credit card practices.
**(b) Terms of personal property leases** The Congress also finds that there has been a recent trend toward leasing automobiles and other durable goods for consumer use as an alternative to installment credit sales and that these leases have been offered without adequate cost disclosures. It is the purpose of this subchapter to assure a meaningful disclosure of the terms of leases of personal property for personal, family, or household purposes so as to enable the lessee to compare more readily the various lease terms available to him, limit balloon payments in consumer leasing, enable comparison of lease terms with credit terms where appropriate, and to assure meaningful and accurate disclosures of lease terms in advertisements.
Source: Supplied U.S. Code snapshot — release unconfirmed · 15 U.S.C. § 1601
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Abusive practices** There is abundant evidence of the use of abusive, deceptive, and unfair debt collection practices by many debt collectors. Abusive debt collection practices contribute to the number of personal bankruptcies, to marital instability, to the loss of jobs, and to invasions of individual privacy.
**(b) Inadequacy of laws** Existing laws and procedures for redressing these injuries are inadequate to protect consumers.
**(c) Available non-abusive collection methods** Means other than misrepresentation or other abusive debt collection practices are available for the effective collection of debts.
**(d) Interstate commerce** Abusive debt collection practices are carried on to a substantial extent in interstate commerce and through means and instrumentalities of such commerce. Even where abusive debt collection practices are purely intrastate in character, they nevertheless directly affect interstate commerce.
**(e) Purposes** It is the purpose of this subchapter to eliminate abusive debt collection practices by debt collectors, to insure that those debt collectors who refrain from using abusive debt collection practices are not competitively disadvantaged, and to promote consistent State action to protect consumers against debt collection abuses.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Establishment of a special compliance personnel program account** The Secretary shall establish an account within the Department for carrying out a program consisting of the hiring, training, and employment of special compliance personnel, and shall transfer to such account from time to time amounts retained by the Secretary under section 6306(e)(2).
**(b) Restrictions** The program described in subsection (a) shall be subject to the following restrictions:
(1) No funds shall be transferred to such account except as described in subsection (a).
(2) No other funds from any other source shall be expended for special compliance personnel employed under such program.
(3) Notwithstanding any other authority, the Secretary is prohibited from spending funds out of such account for other than program costs.
**(c) Reporting** Not later than March of each year, the Commissioner of Internal Revenue shall submit a report to the Committees on Finance and Appropriations of the Senate and the Committees on Ways and Means and Appropriations of the House of Representatives consisting of the following:
(1) For the preceding fiscal year, all funds received in the account established under subsection (a), administrative and program costs for the program described in such subsection, the number of special compliance personnel hired and employed under the program, and the amount of revenue actually collected by such personnel.
(2) For the current fiscal year, all actual and estimated funds received or to be received in the account, all actual and estimated administrative and program costs, the number of all actual and estimated special compliance personnel hired and employed under the program, and the actual and estimated revenue actually collected or to be collected by such per
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6307
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Federal law — U.S. Code and appendices · legal_authorities
This chapter may be cited as the “Social Security Act”.
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Federal law — U.S. Code and appendices · legal_authorities
For the purpose of establishing a national program to provide supplemental security income to individuals who have attained age 65 or are blind or disabled, there are authorized to be appropriated sums sufficient to carry out this subchapter.
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For the purpose of this section—
(1) “agency” has the meaning given it by [section 5721 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5721&num=0&edition=prelim); and
(2) “appropriation” includes funds made available by statute under [section 9104 of title 31](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section9104&num=0&edition=prelim).
**(b)** When authorized by an appropriation or other statute, the head of an agency may procure by contract the temporary (not in excess of 1 year) or intermittent services of experts or consultants or an organization thereof, including stenographic reporting services. Services procured under this section are without regard to—
(1) the provisions of this title governing appointment in the competitive service;
(2) chapter 51 and subchapter III of chapter 53 of this title; and
(3) section 6101(b) to (d) of title 41, except in the case of stenographic reporting services by an organization.
However, an agency subject to chapter 51 and subchapter III of chapter 53 of this title may pay a rate for services under this section in excess of the daily equivalent of the highest rate payable under [section 5332 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5332&num=0&edition=prelim) only when specifically authorized by the appropriation or other statute authorizing the procurement of the services.
**(c)** Positions in the Senior Executive Service or the Federal Bureau of Investigation and Drug Enforcement Administration Senior Executive Service may not be filled under the authority of subsection (b) of this section.
**(d)** The Office of Personnel Management shall prescribe regulations necessary for the administration of t
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Federal law — U.S. Code and appendices · legal_authorities
Page 1634
TITLE 15—COMMERCE AND TRADE
§ 1691f
ized by the Board. Former subsec. (e) redesignated (d)
and amended.
Subsec. (f). Pub. L. 94–239 redesignated subsec. (g) as
(f) and inserted provisions which substituted a two year
limitation for one year limitation and provisions ex-
tending time in which to bring action under enumer-
ated conditions. Former subsec. (f) redesignated (e) and
amended.
Subsecs. (g) to (j). Pub. L. 94–239 added subsecs. (g) to
(j). Former subsec. (g) redesignated (f) and amended.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2010 AMENDMENT
Amendment by Pub. L. 111–203 effective on the des-
ignated transfer date, see section 1100H of Pub. L.
111–203, set out as a note under section 552a of Title 5,
Government Organization and Employees.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94–239 effective Mar. 23, 1976,
see section 708 of Pub. L. 90–321, set out as an Effective
Date note under section 1691 of this title.
§ 1691f. Annual reports to Congress; contents
Each year, the Bureau and the Attorney Gen-
eral shall, respectively, make reports to the
Congress concerning the administration of their
functions under this subchapter, including such
recommendations as the Bureau and the Attor-
ney General, respectively, deem necessary or ap-
propriate. In addition, each report of the Bureau
shall include its assessment of the extent to
which compliance with the requirements of this
subchapter is being achieved, and a summary of
the enforcement actions taken by each of the
agencies assigned administrative enforcement
responsibilities under section 1691c of this title.
(Pub. L. 90–321, title VII, § 707, as added Pub. L.
94–239, § 7, Mar. 23, 1976, 90 Stat. 255; amended
Pub. L. 96–221, title VI, § 610(c),
Source: Supplied 2024 U.S. Code historical extraction · 15 U.S.C. § 1692
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Federal law — U.S. Code and appendices · legal_authorities
Page 3554
TITLE 26—INTERNAL REVENUE CODE
§ 6305
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 105–206, title III, § 3466(c), July 22, 1998, 112
Stat. 769, provided that: ‘‘The amendments made by
this section [enacting this section] shall take effect on
the date of the enactment of this Act [July 22, 1998].’’
§ 6305. Collection of certain liability
(a) In general
Upon receiving a certification from the Sec-
retary of Health and Human Services, under sec-
tion 452(b) of the Social Security Act with re-
spect to any individual, the Secretary shall as-
sess and collect the amount certified by the Sec-
retary of Health and Human Services, in the
same manner, with the same powers, and (except
as provided in this section) subject to the same
limitations as if such amount were a tax im-
posed by subtitle C the collection of which
would be jeopardized by delay, except that—
(1) no interest or penalties shall be assessed
or collected,
(2) for such purposes, paragraphs (4), (6), and
(8) of section 6334(a) (relating to property ex-
empt from levy) shall not apply,
(3) there shall be exempt from levy so much
of the salary, wages, or other income of an in-
dividual as is being withheld therefrom in gar-
nishment pursuant to a judgment entered by a
court of competent jurisdiction for the sup-
port of his minor children,
(4) in the case of the first assessment against
an individual for delinquency under a court or
administrative order against such individual
for a particular person or persons, the collec-
tion shall be stayed for a period of 60 days im-
mediately following notice and demand as de-
scribed in section 6303, and
(5) no additional fee may be assessed for ad-
justments to an amount previously certified
pursuant to such section 452(b)
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6306
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