### Question
How does the law define qualified tax collection contract?


### Answer
Under *26 U.S.C. § 6306*, **qualified tax collection contract** is defined as:

> 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

#### Citation:
  - *26 U.S.C. § 6306*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter A-General Provisions**

