Page:United States Statutes at Large Volume 118.djvu/1655

 118 STAT. 1625 PUBLIC LAW 108–357—OCT. 22, 2004 recommendations to address such erroneous claims, including rec ommendations on the feasibility of a State maintained list of exempt governmental entities within the State. Subtitle D—Other Revenue Provisions SEC. 881. QUALIFIED TAX COLLECTION CONTRACTS. (a) CONTRACT REQUIREMENTS.— (1) IN GENERAL.—Subchapter A of chapter 64 (relating to collection) is amended by adding at the end the following new section: ‘‘SEC. 6306. QUALIFIED TAX COLLECTION CONTRACTS. ‘‘(a) IN GENERAL.—Nothing in any provision of law shall be construed to prevent the Secretary from entering into a qualified tax collection contract. ‘‘(b) QUALIFIED TAX COLLECTION CONTRACT.—For purposes of this section, the term ‘qualified tax collection contract’ means any contract which— ‘‘(1) is for the services of any person (other than an officer or employee of the Treasury Department)— ‘‘(A) to locate and contact any taxpayer specified by the Secretary, ‘‘(B) to request full payment from such taxpayer of an amount of Federal tax specified by the Secretary and, if such request cannot be met by the taxpayer, to offer the taxpayer an installment agreement providing for full payment of such amount during a period not to exceed 5 years, and ‘‘(C) to obtain financial information specified by the Secretary with respect to such taxpayer, ‘‘(2) prohibits each person providing such services under such contract from committing any act or omission which employees of the Internal Revenue Service are prohibited from committing in the performance of similar services, ‘‘(3) prohibits subcontractors from— ‘‘(A) having contacts with taxpayers, ‘‘(B) providing quality assurance services, and ‘‘(C) composing debt collection notices, and ‘‘(4) permits subcontractors to perform other services only with the approval of the Secretary. ‘‘(c) FEES.—The Secretary may retain and use— ‘‘(1) an amount not in excess of 25 percent of the amount collected under any qualified tax collection contract for the costs of services performed under such contract, and ‘‘(2) an amount not in excess of 25 percent of such amount collected for collection enforcement activities of the Internal Revenue Service. The Secretary shall keep adequate records regarding amounts so retained and used. The amount credited as paid by any taxpayer shall be determined without regard to this subsection. ‘‘(d) NO FEDERAL LIABILITY.—The United States shall not be liable for any act or omission of any person performing services under a qualified tax collection contract. ‘‘(e) APPLICATION OF FAIR DEBT COLLECTION PRACTICES ACT.— The provisions of the Fair Debt Collection Practices Act (15 U.S.C. Records.

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