The IRS private debt collection effort will target "a small segment of taxpayers who owe back taxes" and give those files to private sector debt collectors. The IRS said there are key elements of this program that will alert taxpayers they are part of this program and help other taxpayers from being scammed by impersonators:

• Taxpayer notification. All taxpayers who will be part of the private debt collection effort will know they are in the program before they are contacted by a private collection agency. 
  
  
• IRS letter. All participants selected for the program will get a letter from the IRS, telling them they've been selected for the private debt collection program. The name of the company will be included in the letter.
  
  
• Collection agency letter. All participants will subsequently receive a second letter, this one from the collection agency, informing the taxpayer they will be contacted soon regarding back taxes.
  
  
• Money collected. When paying a collection agency on behalf of the IRS, the check will be made out to the U.S. Treasury -- not to an individual or firm. The collection agency will provide the appropriate IRS coupon and mailing address for the payment. The collection agencies will never ask for cash or checks written to individuals.

"Don't be fooled by scam artists claiming to be from the IRS," said Kevin M. Brown, IRS Commissioner of the Small Business / Self-Employed Division. "People selected for the private collection program will be notified in advance from the IRS. There are clear processes in place for this program, so don't fall victim to fraudsters who are constantly looking for new ways to trick people."