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December 1, 2017
On December 2015, Congress enacted the Fixing America’s Surface Transportation Act (FAST Act). Contained within the FAST Act was the requirement that the IRS enter into qualified tax collection contracts with private collection agencies (PCAs) for the collection of outstanding inactive tax receivables. The assignment of inactive accounts to PCAs was scheduled to begin in...
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The attached articles were written based on the state of the law as of the date written.  The authors of the attached articles assumes no responsibility to update the content of the articles as a result of any changes in the law.  Anybody reviewing the attached articles should consult with the authors of the articles, or their professional tax or legal advisor to verify the current status of the law as it relates to their own personal transactions.