Internal Revenue Service

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General Program Information

The Internal Revenue Service (IRS) has contracted with Performant Recovery, Inc. (Performant) to collect, on the government’s behalf, outstanding inactive tax receivables under a federal law (Section 32102 of the Fixing America’s Surface Transportation Act) enacted by Congress. Under this program, Performant maintains a strict compliance program at respecting and adhering to taxpayer rights. Performant employees are highly trained to follow all applicable regulations including provisions of the Fair Debt Collection Practices Act.

Our employees undergo rigorous training and monitoring to safeguard a compliant, courteous and respectful customer experience. Please contact Performant directly at (844) 807-9367 if you have any questions or concerns. If contacted by phone, Performant employees are required to authenticate who they are speaking to for the purpose of identification and to prevent unauthorized disclosure of tax information.


All IRS tax payments should be made directly to the Internal Revenue Service and not to Performant Recovery, Inc.

Payment options can be found at Payments by check can be mailed directly to the IRS at the following address:

Department of the Treasury
Internal Revenue Service
Kansas City, MO 64999-0010

Stay Vigilant Against Scams

  • The IRS urges you to be on the lookout for unexpected scam phone calls from anyone claiming to be collecting on behalf of the tax agency.
  • The IRS will do everything it can do to help you avoid confusion and ensure you understand your rights and tax responsibilities when it assigns your case to Performant. This is particularly important in light of continuing scams where callers impersonate IRS agents and request immediate payment.
  • You shouldn’t receive unexpected phone calls from the IRS demanding payment. When people owe tax, the IRS and Performant Recovery, Inc. will always send a collection notice through the mail prior making phone calls.

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