IRS Use of Private Debt Collection Resumes
A 2015 law allows the IRS to utilize private debt collector firms to collect on overdue tax accounts starting in Spring 2017. These collectors are allowed to contact taxpayers by phone, must act courteously, and can identify themselves as IRS contractors. The IRS will notify taxpayers by mail if their account is transferred to these collectors.
This tactic was employed a few years ago, but was abandoned after taxpayer complaints.