Fair Debt Collection: 14.10.3 Protection for Taxpayer Rights
Any contract between the IRS and a PCA must prohibit the PCA from committing any act or omission that IRS employees are prohibited from committing in the performance of similar duties.586 These prohibitions include communicating at inconvenient times and places; contacting represented debtors (with certain exceptions); calling the debtor at work if the PCA knows the debtor’s employer prohibits such calls; and various other types of harassment and abuse.587