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Censure Issued by Consent

• PCAs and their employees must obey

Internal Revenue Bulletin 2006-37 · 2026-10-03 edition · updated 2026-10-04 · United States

all other federal and state restrictions that apply to private debt collectors, pursuant to Code section 6306(e) and 15 U.S.C. section 1692n. Pursuant to Code section 7433A(b)(3), PCAs enjoy no special immunity from being sued while working for the IRS;

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▸Contents — Internal Revenue Bulletin 2006-37
Internal Revenue Bulletin 2006-37

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