Fiscal Year 2025 Biannual Independent Assessment of Private Collection Agency Performance

Date Issued

Friday, December 20, 2024

Submitting OIG

Treasury Inspector General for Tax Administration

Agencies Reviewed/Investigated

Internal Revenue Service

Report Number

2025-300-004

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 3 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
The Director, Collection, SB/SE Division, should develop a reconciliation process to ensure that all Proposal to Deny Letters are received and immediately processed by the COR.
2	No	$0	$0
The Director, Collection, SB/SE Division, should ensure that ongoing reviews of the PDC program include a review of COR and PCA responsibilities, including the immediate suspension of PCA employees’ system access upon the issuance of a Proposal to Deny Letter. Any identified issues should be promptly addressed and corrected.
5	No	$0	$0
The Director, Collection, SB/SE Division, should monitor the implementation of soundproofing panels at the identified call center to ensure a noise-free environment during telephone interactions with taxpayers, focus call monitoring efforts on the identified call center before and after installation to ensure that no background noise is overheard, and validate the effectiveness of the soundproofing measures.