Does the Fair Debt Collection Practices Act Apply to the IRS?
Posted on: November 16, 2011 by: adminWhile I was perusing the Internal Revenue Manual I came across this little gem respecting the IRS and application of the Fair Debt Collection Practices Act:
1.4.53.5.1 (08-20-2010)
Fair Debt Collection Practices
- IRC Section 6304, Fair Tax Collection Practices,
Here’s a statute, related to the collection of taxes, that you could sue them for a violation of under 26 U.S.C. § 7433 after giving them an administrative opportunity to correct as discussed in my Calling Off the Dogs/Levy Thumper package. A violation of this statute would make excellent fodder for you administrative claim letter which has already obtained some positive results without going to court.
Section 1.4.53.5.1 of the Manual continues:
imposes certain restrictions with respect to tax collection. During a case review or upon receiving a complaint from a taxpayer, you may identify a potential violation of those restrictions. Potential employee violations of the Fair Debt Collection Practices Act (FDCPA) (see IRM 5.1.10.2, Fair Tax Collection Practices) must be reported to the local Labor Relations Specialist by the close of the next business day following notification of the alleged violation.
Section 5.1.10.2 (10-28-2011) of the Manual provides more fuel for the fire:
Fair Tax Collection Practices
IRC 6304 imposes certain restrictions with respect to IRS communications with taxpayers regarding unpaid tax. This provision specifically prohibits the IRS from harassing or abusing taxpayers.
This law applies to communications with all taxpayers, including business entities.
Violations of IRC 6304 could subject the United States to civil action (IRC 7433) by the taxpayer. Violations of IRC 6304 could also subject Service employees to termination for misconduct.
Ha! Here it is in the manual what I have been saying all along. I have to think that IRS employees hope you don’t know about this. As long as you don’t…their jobs are safe!
