To use direct debit, a taxpayers gives written permission via mail or fax to private collection agency to make payments to the Department of the Treasury on the taxpayer’s behalf. Scheduled multiple payments can beamed via a phone call to the assigned PCA.
The authorization contains the payment schedule and bank account information. After receiving, authorization, the PCA will send a confirmation letter containing the details of the direct debit payment and create a check made out to the Treasury to emailed to the IRS within 24 hours.
Payments by check should be payable to the U.S. Treasury and sent directly to the IRS, not the PCA.