Congressional Research Service Reports - 6 Matching Results

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The Internal Revenue Service's Use of Private Debt Collection Agencies: Current Status and Issues for Congress
Under the American Jobs Creation Act of 2004 (AJCA, P.L. 108-357), the Internal Revenue Service (IRS) has acquired for the second time in its history the legal authority to hire private debt collection agencies (PCAs) to assist in the collection of certain individual tax debt. The grant of authority grew out of a proposal made by the Bush Administration in its budget request for the IRS in both FY2004 and FY2005. This report focuses on IRS’s current plan for hiring PCAs to collect delinquent individual taxes and the policy issues it raises. It begins with an examination of the scope of IRS’s authority to use PCAs under the AJCA and concludes with a discussion of the main issues for Congress as it oversees IRS’s efforts to implement and manage the private tax debt collection initiative. The report will be updated to reflect significant legislative action and new developments related to the initiative
Medicare Prescription Drug Provisions of S.1, as Passed by the Senate, and H.R. 1, as Passed by the House
This report discusses differences in the specifics of the prescription drug provisions in S. 1 and H.R. 1 and provides a side-by-side comparison of the Title I provisions of both bills.
Products Liability: A Legal Overview
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Products Liability: A Legal Overview
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Slamming: The Unauthorized Change of a Consumer's Telephone Service Provider
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Federal Sales of Natural Resources: Pricing and Allocation Mechanisms (1998)
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