Skip to main content

IRS Seizure of Taxpayer Property: Effective, but Not Uniformly Applied

GGD-78-42 Published: Jul 31, 1978. Publicly Released: Oct 27, 1983.
Jump To:

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.

Full Report

Full Report (110 pages)

Media Inquiries

Sarah Kaczmarek
Managing Director
Office of Public Affairs
media@gao.gov

Public Inquiries

Contact Us

Topics

Tax Policy and Administration
Collection proceduresEvaluationProperty disposalRatesReal property acquisitionTaxpayersReal propertySearch and seizureTaxesDelinquent taxes