Portfolio Recovery Associates, Inc. ( PRA ) bought a debt from XXXX XXXX in which XXXX XXXX had already charged off said debt. PRA, after 2 years of attempting to collect on this debt, filed a XXXX to the IRS on me for the year 2014. I disputed this debt many times to PRA by certified mail. I did not at any time have any agreement/contract with PRA nor did I receive any goods or services from PRA. This debt is past the statute of limitations to collect a debt. I filed a complaint with the US Postal service for mail fraud.