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TITLE 26</U> &gt; Subtitle F &gt; CHAPTER 65 &gt; Subchapter A
Sec. 6402. - Authority to make credits or refunds


"(d) Collection of debts owed to Federal agencies


(1) In general
"Upon receiving notice from any Federal agency that a named person owes a past-due legally enforceable debt….


"For purposes of this section, the term ''Federal agency'' means a department, agency, or instrumentality of the United States, and includes a Government corporation (as such term is defined in section 103 of title 5, United States Code)." [emphasis added]<FONT face=Tahoma size=2>


TITLE 5 &gt; PART I &gt; CHAPTER 1


Sec. 103. - Government corporation


"For the purpose of this title -
(1) ''Government corporation'' means a corporation owned or controlled by the Government of the United States; and
(2) ''Government controlled corporation'' does not include a corporation owned by the Government of the United States" [emphasis added]

And there's another code-section somewhere that specifically and clearly refers to debts owed to the USA (Inc)....so yes, IRS IS a "debt collection agency." Oh, hell......wait a minute...BRB...


Whew. Here it is:

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<TD class=statute align=left><SPAN class=backtrail><FONT size=2>TITLE 26 </FONT><FONT size=2>&gt; </FONT><FONT size=2>Subtitle F </FONT><FONT size=2>&gt; </FONT><FONT size=2>CHAPTER 64 </FONT><FONT size=2>&gt; </FONT><FONT size=2>Subchapter A </FONT><FONT size=2>&gt; Sec. 6304. </FONT></SPAN></TD>
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<P class=catchline><FONT size=2>Sec. 6304. - </FONT><A name=muscat_highlighter_first_match><FONT color=red size=2>Fair</FONT></A><FONT size=2> tax collection practices

Me: From here, it goes on to explain how the IRS is bound, almost, to follow the laws governing "debt collectors."</FONT>
<P class=catchline><FONT size=2>Randy</FONT></TD></TR></TBODY></TABLE></FONT></FONT>