| 000 -LEADER |
|---|
| fixed length control field |
00854nab a22001817ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230419092104.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Schreiber Jr., Gerard H. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The IRS's private debt collection program |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2019 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses the private debt collection program of the U.S. Internal Revenue Service (IRS) as of January 2019. The IRS reportedly awarded several private collection agencies with qualified tax collection contracts as required by the Treasury. The weaknesses of the private debt collection program are examined as well as its weaknesses. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Wolbach, Kristine R. |
| Relator term |
author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Young, Marilyn |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Vol. 227 Issue 1: (January 2019), page 65 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |