The Department of Revenue may use private collection agencies to assist with collecting non-filed returns and taxes from delinquent taxpayers who have failed to make their payments to the department. Taxpayers are referred to a private collection agency after the taxpayer’s appeal rights have expired and a collection notice has been sent. In most cases, the department has made multiple attempts to collect from the taxpayer prior to referring a case to a private collection agency. Pennsylvania taxpayers should know that they may be contacted or receive notices from these agencies regarding their delinquent taxes.