Common use of REPORT TO CONGRESS Clause in Contracts

REPORT TO CONGRESS. Not later than 90 days after the last day of each fiscal year (beginning with the first such fiscal year ending after the date of the enactment of this subsection), the Secretary shall submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate a report with respect to qualified tax collection contracts under this section which shall include- (1) annually, with respect to such fiscal year- (A) the total number and amount of tax receivables provided to each contractor for collection under this section, (B) the total amounts collected (and amounts of installment agreements entered into under subsection (b)(1)(B) ) with respect to each contractor and the collection costs incurred (directly and indirectly) by the Internal Revenue Service with respect to such amounts, (C) the impact of such contracts on the total number and amount of unpaid assessments, and on the number and amount of assessments collected by Internal Revenue Service personnel after initial contact by a contractor, (D) the amount of fees retained by the Secretary under subsection (e) and a description of the use of such funds, and (E) a disclosure safeguard report in a form similar to that required under section 6103(p)(5) , and (2) biannually (beginning with the second report submitted under this subsection)- (A) an independent evaluation of contractor performance, and (B) a measurement plan that includes a comparison of the best practices used by the private collectors to the collection techniques used by the Internal Revenue Service and mechanisms to identify and capture information on successful collection techniques used by the contractors that could be adopted by the Internal Revenue Service.