United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2006-09-29 monographic deposited born digital 64 p. GA 1.13:GAO-06-1065 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-1065 P0b002ee18038fd72 f:d061065 DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-06-1065 machine generated eng fdlp REPORT GAOREPORTS-GAO-06-1065 GAO-06-1065 Data collection Debt collection Evaluation criteria Financial analysis Government contracts Lessons learned Performance measures Program evaluation Strategic planning Taxes Taxpayers Program implementation Private Debt Collection program Other Written Product A61705 In 2005, the inventory of tax debt with collection potential had grown to $132 billion. The Internal Revenue Service (IRS) has not pursued some tax debt because of limited resources and higher priorities. Congress has authorized IRS to contract with private collection agencies (PCA) to help collect tax debts. IRS has developed a Private Debt Collection (PDC) program to start with a limited implementation in September 2006 and fuller implementation in January 2008. As requested, GAO is reporting whether (1) IRS addressed critical success factors before limited implementation, (2) IRS will assess lessons learned before fuller implementation, and (3) IRS's planned study will help determine if using PCAs is the best use of federal funds. https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-1065/html/GAOREPORTS-GAO-06-1065.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-06-1065/pdf/GAOREPORTS-GAO-06-1065.pdf GAO-06-1065 https://www.govinfo.gov/app/details/GAOREPORTS-GAO-06-1065 Other Written Product GAO-06-1065; Tax Debt Collection: IRS Needs to Complete Steps to Help Ensure Contracting Out Achieves Desired Results and Best Use of Federal Resources; Data collection Debt collection Evaluation criteria Financial analysis Government contracts Lessons learned Performance measures Program evaluation Strategic planning Taxes Taxpayers Program implementation Private Debt Collection program Public Law 108-357