The IRS will be outsourcing some of its collections to outside contractors, this is Congresses idea. These contractors will collect outstanding tax receivables.  They are trained in respecting taxpayer rights and must abide by the Fair Debt Collection Practices Act.

Before this occurs, the IRS will send each taxpayer and their representatives written notice that this account is being transferred to a private collection agency.  The agencies will ask for payment on a prepaid debit card, check or online (irs.gov/payyourtaxbill). 

I strongly suggest that you work out a payment plan before your account is sent to an outside agency.  Of course, we can help you with that.