The IRS Restructuring and Reform Act of 1998 (RRA 98) § 3466 requires the IRS to comply with certain provisions of the FDCPA and to be at least as considerate to taxpayers as private creditors are to their customers.
The potential FDCPA violations include:
- Contact with a taxpayer at an unusual location or time.
- Direct contact with a taxpayer without the consent of the taxpayer's representative.
- Contact with a taxpayer at his or her place of employment when prohibited.
- Conduct which is intended to harass or abuse a taxpayer.
- Use of obscene or profane language toward a taxpayer.
- Continuous telephone calls to a taxpayer with the intent to harass.
- Telephone calls to a taxpayer without meaningful disclosure of the employee's identity.
The bottom line: If an IRS Agent violates any of the above, they are subject to dismissal under the
RRA 98 once you've filed a complaint with the Treasury Inspector General for Tax Administration (TIGTA). TIGTA Agents stated the more evidence (such as documents) you can give them to support your complaint, the better the chance, under section 1203 or the