Table of Contents
Introduction 1
Chapter 1
The Collection Mission 5
Enforcement Operations 6
Property Seizures 7
Chapter 2
The Tax Collection System 9
Preliminary Collection Steps 9
The District Collection Office 10
The Field Collection Office 12
Chapter 3
The Federal Tax Lien 15
Lien Filing Decisions 16
Releasing the Lien 18
Contact with the Taxpayers 18
Chapter 4
Determining Collection Potential 23
Installment Agreements 23
New Guidelines for Allowable Expenses 26
Types of Installment Agreements 26
Chapter 5
The Levy and Seizure Process 29
The Notice of Levy 29
Pre-Seizure Considerations 31
The Writ of Entry Requirement 32
The Seizure Act 33
The Minimum Bid Price 34
Problems with the Minimum Bid Formula 36
Chapter 6
The "Seizure Mentality" 41
Increasing Seizure Statistics 41
The Levin Hearings 43
Management Pressure to Make Seizures 45
Chapter 7
The Seizure Mentality and Violations of Civil
Liberties 49
Seizure Abuses and Violations of IRS Policy 49
Case Histories 55
Chapter 8
Seizures: The Last Resort? 61
Chapter 9
Administrative Problems in the Collection Division 65
Chapter 10
Recommendations for Comprehensive Legislative Reform 69
