Why did the IRS assign my account to a private collectgion agency?

Congress passed a law requiring the IRS to use private collection agencies (PCA). These agencies assist the IRS in collecting certain overdue tax accounts.

The IRS placed your account with a PCA for collection of your unpaid tax liability becayou met one of the following criteria:

The IRS lacked the resources or couldn’t locate you
A year has passed and you or your third-party representative haven’t interacted with the IRS on your account
More than 2 years has passed since assessment and account was not assigned for collection

The IRS would not have assigned your account to a private collection agency if you are:

Deceased
Under 18 years of age
In a designated combat zone
The victim of tax-related identity theft
Recipient of supplemental security income (SSI) or social security disability insurance (SSDI)
Adjusted gross income does not exceed 200% of the applicable poverty level
Currently under examination, litigation, criminal investigation, or levy
Subject to pending or active offers in compromise
Subject to an installment agreement
Subject to a right of appeal
Classified as an innocent spouse case
In a presidentially declared disaster requesting relief from collection