IRS Seizure of Taxpayer Property: Effective, but Not Uniformly Applied
GGD-78-42
Published: Jul 31, 1978. Publicly Released: Oct 27, 1983.
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Highlights
The Internal Revenue Service (IRS) has broad authority under the law to levy upon or seize the property of those who neglect or refuse, after notice and demand, to pay their taxes or to remit trust fund taxes. A review was conducted of IRS seizure cases closed in 1975.
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Collection proceduresEvaluationProperty disposalRatesReal property acquisitionTaxpayersReal propertySearch and seizureTaxesDelinquent taxes