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  • They cannot, however, take enforcement actions, such as liens or levies, or work technical issues such as tax abatements or financial hardships.IRS Publication: What You Can Expect When The IRS Assigns Your Account To APrivate Collection Agency - If you receive Letter 3998-C, you should read this publicationhttp://www.irs.gov/pub/irs-pdf/p4518.pdfInternal Revenue Service
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