CFA strongly opposes Section 52106 of the Highway Trust Fund bill. That provision purports to help offset the cost of an extension of the Highway Trust Fund by forcing the Secretary of Treasury to contract with private debt collection agencies to collect all “inactive” tax debt. We believe that requiring the use of private debt collectors to collect tax debts will harm taxpayers by exposing them to potential abuses that are unfortunately common with that industry. It will also disproportionately impact low‐income taxpayers. Finally, the use of private collectors is a waste of taxpayer dollars, lining the pockets of private companies at the expense of the U.S. Treasury.