Warrants, liens, levies, income executions

Our Civil Enforcement Division will contact you if you fail to pay a tax bill (assessment) and have exhausted all appeal rights or your rights have expired.

Publication 125, The Collection Process explains consequences of continued failure to file or pay.

If you have an unpaid tax bill, you should pay it in full immediately. By doing so, you can avoid accruing more penalties, interest and the start of civil enforcement actions.

Examples of civil enforcement actions that will occur if you fail to pay tax bills include tax warrants, levies, income executions, and seizure and sale of assets.

 

Updated: July 25, 2014