The persons or entities contracted by the Secretary of the Treasury pursuant to § 353b of this title, shall not be able to collect tax debts from accounts that have not been previously assigned to them; Provided, That the determination of the accounts to be assigned for collection shall be made by a committee composed by the Secretary of the Treasury, the Assistant Secretary of Internal Revenues, and the Assistant Secretary of Legal Affairs of the Department of the Treasury. The accounts in question shall always be those whose collection was previously attempted unsuccessfully by the Secretary of the Treasury, and which exceed $250,000.00. History —June 8, 2000, No. 95, § 5.
Puerto Rico Legal Code