En esta noticia

The Internal Revenue Service (IRS) of the United States carries out a strict procedure before proceeding with the seizure of assets and the intervention of bank accounts. Taxpayers who do not respond to prior notices will face severe consequences.

A seizure is defined as the legal confiscation of assets for the purpose of settling a tax debt.

It is essential to distinguish between seizures and liens; while a lien represents an interest that serves as security for payment of the tax debt, a seizure involves the confiscation of assets as a method of paying off that debt, as stated on the official IRS website.

The IRS has the authority to seize assets and bank funds from delinquent taxpayers.

The Internal Revenue Code (IRC) grants the Government the authority to issue levies for the collection of overdue taxes. However, before carrying out such a measure, the IRS takes four preliminary actions intended to properly notify the taxpayer in order to give them the opportunity to regularize their debts.

The Internal Revenue Service (IRS) of the United States carries out a strict procedure before proceeding with the seizure of assets and the intervention of bank accounts. Taxpayers who do not respond to prior notices will face severe consequences. Image: archive.

During the 2025 tax season, authorities at the Internal Revenue Service (IRS) have announced a stricter approach to taxpayer audits involving forms that raise suspicion or contain incorrect information. These changes are also reflected in other areas of the tax agency, including the levy procedure.

If an individual does not respond to the notices, the tax agency is authorized to levy "any property or right to property that the taxpayer owns and that is subject to a federal tax lien“. In order to prevent a property from being levied, it must be excluded from the terms stipulated in the Internal Revenue Code.

Four fundamental conditions for the IRS to implement a levy

  • The IRS issues a Final Notice of Intent to Levy and Notice of Your Right to a Hearing (levy notice) at least 30 days before carrying out the levy.
  • The IRS assesses the tax liability and sends a Notice and Demand for Payment (a bill).
  • You neglect or refuse to pay the taxes owed.
  • The IRS has sent you a prior notice informing you that it may contact third parties regarding the determination or collection of your tax liability.

How can I check whether I have outstanding debts with the IRS?

A U.S. citizen can verify whether they owe money to the IRS by accessing the official portal irs.gov and going to the "View Your Account" section. There, they can sign in or create an account using ID.me to review their outstanding balance, payment history, interest, and penalties.

Alternatively, they can review the official letters the IRS sends by mail in case of outstanding debts. The IRS never notifies by phone, text message, or email, which is why those methods could be fraudulent.

In addition, you can contact the IRS at +1 (800) 829-1040, Monday through Friday between 7 a.m. and 7 p.m., having your Social Security number and tax information ready.

Additionally, you can request an account transcript from irs.gov/individuals/get-transcript, to receive the summary either online or by postal mail.