• The name, address, telephone number,

and authority level of any person the taxpayer has given a power of attorney or taxpayer information authorization.

If a taxpayer requests an installment agreement and the PCA has been informed that the taxpayer has not filed all required returns, PCA employees will advise the taxpayer to file any delinquent returns and make any payments to a designated IRS address, rather than to the PCA. If a taxpayer mistakenly sends a return or payment to the PCA, the PCA will immediately transmit the return or payment to the IRS.

After a PCA’s contract with the IRS concludes, or after a particular taxpayer’s account is recalled from a PCA by the IRS, the PCA may retain any records it has concerning the taxpayer only for the limited time periods specified in the PCA’s contract with the IRS. A PCA and its employees are strictly prohibited from using any information obtained about a taxpayer in the course of working on the contract with the IRS for any purpose other than working on the contract.

If a taxpayer disputes the existence of a debt with the IRS or the amount of the taxpayer’s prior payments on a debt the IRS has referred to a PCA, the PCA will refer that dispute to the IRS for resolution. If

September 11, 2006 445 2006–37 I.R.B.

the IRS determines that the existence and amount of the debt is accurate and provides the taxpayer with appropriate verification of the debt, the PCA will continue to work the account.

PCA EMPLOYEES MUST RESPECT ALL TAXPAYER RIGHTS

The law which enables the IRS to use PCAs also provides explicit protections of taxpayer rights by PCAs, including: