First of all a reference you need to look at.
http://www.democraticunderground.com/discuss/duboard.php?az=view_all&address=103x229818Second a quote from the IRS document(which the IRS does not have to follow):
Private collection agencies cannot take any type of enforcement action against you to collect this debt (such as filing a Federal Tax Lien or issuing a levy). However, the IRS does have the legal authority to take these type of enforcement actions to collect an overdue account.**************************************************
I would be very concerned if:
You have changed addresses recently
You have changed your name recently
You are past due on any taxes
You have not filed your tax return in the past few years
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As a tax preparer WATCH OUT
You will now have to deal with 2 (TWO) different entities, The IRS & the Collection Agency.
A premature assignment of an account to a collection agency will result in your having to deal with two different entities. e.g. If you have moved and not received a notice at you new address(the IRS mailed it to you old address & it was not forwarded) or you have changed your name (you are a woman; recently married & have chained your last name) or any one of a myriad of other reasons; you could be in deep doo doo.
I have had clients who have fit into both catagories. A woman who married, changed her name and moved. She exercised stock options prior to the exemption date and the IRS claimed she owend $8K in past due taxes. All of which dated from 2002. The original notice was mailed in 2003, She receivded her notice in 2005 and I filed an appeal in late 2005. Which we won..
Imagine if we had to deal with a collection agency; the distruction of her credit rating; not to mention the harassment; in an illegal claim.
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PAY ATTENTION; THIS IS REALLY IMPORTANT!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!