Yes, the IRS has begun that practice again, but only if certain criteria are met. If you remember, several years ago the IRS used private debt collectors on a wide variety of cases. They eventually stopped the practice due to widespread disapproval. Now, the following criteria must be met for a private debt collector to be used. The IRS can only use a private debt collector to collect outstanding “inactive tax receivables.” An inactive tax receivable is any outstanding assessment that the IRS includes in potentially collectible inventory, but only if (1) the IRS has removed it from active inventory; (2) more than one-third of the statute of limitations for collection has lapsed and it is not assigned to a particular revenue officer; or (3) it has been assigned for collection but more than 365 days have passed with no interaction to further the collection.