The IRS Collection Process - Publications 594 and 1660

Publication 594 (PDF), The IRS Collection ProcessPublication 1660 (PDF), Collection Appeal Rights
IRS Collection Actions include:

• Filing a Notice of Federal Tax Lien. The federal tax lien is a legal claim to your property, including property that you acquire after the lien arises. The federal tax lien arises automatically when you fail to pay the taxes you owe within ten days after they send their first notice of taxes owed and demand for payment. The government also may file a Notice of Federal Tax Lien in the public records. The Notice of Federal Tax Lien publicly notifies your creditors that the IRS has a claim against all your property, including property acquired after the Notice of Federal Tax Lien is filed. The filing of a Notice of Federal Tax Lien may appear on your credit report and may harm your credit rating. The IRS may withdraw a Notice of Federal Tax Lien if the IRS determines that 
  1. The Notice was filed too soon or not according to IRS procedures; 
  2. You enter into an installment agreement to satisfy the liability 
  3. Withdrawal will allow you to pay your taxes more quickly
  4. Withdrawal is in your best interest, as determined by the National Taxpayer Advocate, and the best interest of the government.
• Serving a Notice of Levy. The IRS also may use a levy to collect taxes such as wages, bank accounts, Social Security benefits, and retirement income. The IRS also may seize property for the purpose of selling the property to satisfy a tax debt. Such property may include your car, boat, or real estate.
• Offsetting a refund to which you are entitled. The IRS will apply future federal tax refunds that you are due, to offset the amount you owe. Any state income tax refunds you are owed also may be applied to your federal tax liability.