En esta noticia

The Internal Revenue Service (IRS) can move forward with the seizure against any citizen or foreigner who does not respond to the latest seizure notice, but it does so mostly remotely: it withholds wages, bank accounts, or federal payments without showing up at the home. In-person visits are reserved for exceptional cases.

The process is documented in IRS Publication 594, updated in January 2026. The agency requires a Final Notice of Intent to Levy at least 30 days in advance before carrying out the seizure of assets or funds.

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In what cases can the IRS appear in person?

Although the general rule is remote collection, the IRS retains the authority to act in person in specific situations. Those exceptions include the delivery of summonses and subpoenas, and sensitive asset seizure activities, especially those at risk of falling outside the government’s reach.

Added to this are the cases in which the IRS can levy without the prior 30-day period. This happens when collection is at risk or when it concerns federal contractor debt. The enabled scenarios are:

  • Collection in danger: if the agency believes the debt may become uncollectible, it acts immediately.
  • Federal contractor debt: allows seizure without the standard prior notice.
  • Summonses and subpoenas: delivery may be made in person.
  • Seizure of assets at risk: property that could be hidden or taken out of the country.

In those cases, the IRS sends a later letter explaining the seizure carried out and detailing the available appeal rights for the taxpayer.

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What should citizens and foreigners do after the seizure notice?

The taxpayer has 30 days from the Final Notice to request a hearing before the Appeals Office, through Collection Due Process (CDP). During that process, collection is suspended and alternatives can be proposed.

Before the levy is carried out, there are ways to regularize the situation, always with all returns filed:

  • Installment agreement: available online for debts of up to u$s 100,000, with reduced fees for those who owe up to u$s 50,000.
  • Offer in Compromise (OIC): allows negotiating a lower amount than owed using Form 656.
  • Currently not collectible account: suspends collection if the person cannot pay, although interest and penalties continue to accrue.

A little-known fact: an unpaid tax debt exceeding u$s 66,000 --a figure in force in 2026-- can lead to the suspension or revocation of the U.S. passport, according to the FAST Act of 2015.