1.   He wants the IRS to adopt the same collection practices as private industry, with an emphasis on contacting taxpayers within days after a payment becomes overdue.

2.   One provision would suspend interest and penalties when the tax agency did not contact the taxpayer for one year after a return was filed.

3.   The IRS says its employees generally try to contact taxpayers before visiting them.

4.   The IRS believes that its new collection strategies will bring in more revenue, not less, principally by contacting taxpayers earlier and offering easy payment terms.

5.   The measure would bar the IRS from assessing penalties and interest if the agency failed to contact the taxpayer within a year of filing a return.