Posted By: Jennifer O'Neill // Feb 6, 2018
Section 6308 of the RRA of 1998 says the IRS may not communicate with a taxpayer that has representation they are now bound by the same restrictions as the Fair Debt Collection Practices Act.
Originally the provisions that are set forth in the Fair Debt Collection Practices Act did not apply to the IRS in regards to calling a taxpayer. Therefore the rule was changed because it was deemed that it is only appropriate that the IRS comply with applicable portions of the Fair Debt Collection Practices Act, so that both taxpayers and the IRS are fully aware of these requirements. The IRS needs to be as considerate to taxpayers as private creditors are required to be with their customers.