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Fair Tax Collection Practices

On Behalf of | Apr 10, 2024 | Tax Controversies

The Internal Revenue Code requires that the Internal Revenue Service (“IRS”) comply with fair tax collection practices, similar to the protections provided by the Fair Debt Collection Practices Act, which governs private creditors and their customers.

The IRS is subject to restrictions governing communications with taxpayers and prohibitions on a variety of abusive collection processes and harassment techniques.  For example, the IRS cannot communicate with the taxpayer at any unusual time or place (no telephone calls after 9:00 pm) or use or threaten to use violence or other criminal action to harm the physical person, reputation, or property of the taxpayer.  The IRS also cannot use obscene or profane language or language that has the natural consequence of abusing the person hearing it or reading it.

If the IRS violates any of the fair tax collection rules, then the taxpayer may be entitled to bring an action for civil damages.