The IRS has broad powers to collect taxes determined to be due. In its toolbelt, the IRS can levy a delinquent taxpayer's account or refer the case for the Department of Justice to sue to foreclose on real property. The IRS can also file federal tax liens to preserve its priority of the liabilities versus other creditors.
Taxpayers have options to appeal such collection activities. This chart provides guidance and resources related to three different IRS collection appeal options: Collection