Qualified tax collection contracts

Nothing in any provision of law shall be construed to prevent the Secretary from entering into a qualified tax collection contract. For purposes of this section, the term “qualified tax collection contract” means any contract which— is for the services of any person (other than an officer or employee of the Treasury Department)— prohibits subcontractors from— Notwithstanding any other provision of law, the Secretary shall enter into one or more qualified tax collection contracts for the collection of all outstanding inactive tax receivables. For purposes of this section— The term “inactive tax receivable” means any tax receivable if— The term “tax receivable” means any outstanding assessment which the Internal Revenue Service includes in potentially collectible inventory. A tax receivable shall not be eligible for collection pursuant to a qualified tax collection contract if such receivable— involves a taxpayer identified by the Secretary as being— The Secretary may retain and use— The United States shall not be liable for any act or omission of any person performing services under a qualified tax collection contract. The provisions of the Fair Debt Collection Practices Act (15 U.S.C. 1692 et seq.) shall apply to any qualified tax collection contract, except to the extent superseded by section 6304, section 7602(c), or by any other provision of this title. In contracting for the services of any person under this section, the Secretary shall utilize private collection contractors and debt collection centers on the schedule required under section 3711(g) of title 31, United States Code, including the technology and communications infrastructure established therein, to the extent such private collection contractors and debt collection centers are appropriate to carry out the purposes of this section. The Secretary may prescribe procedures under which a taxpayer determined to be affected by a Federally declared disaster (as defined by section 165(i)(5)) may request— Not later than 90 days after the last day of each fiscal year (beginning with the first such fiscal year ending after the date of the enactment of this subsection), the Secretary shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report with respect to qualified tax collection contracts under this section which shall include— annually, with respect to such fiscal year— biannually (beginning with the second report submitted under this subsection)—