No, they have their property seized and/or income attached after an IRS agent has completed an assessment, notice and demand has been made to the taxpayer to pay the assessment, and the assessment goes unpaid. At that point the federal tax lien comes into existence per IRC 6321 and the IRS can levy upon wages and income, and after duly recording the notice of federal tax lien, can seize personal and real property. The only exception is for the personal residence of a taxpayer - in that the IRS must file suit in federal court.David Merrill wrote:About terminating liens; I was just playing around with The Observer. It would be obvious to normal people that they cannot have their property seized on a simple opinion of an administrative IRS agent (and that even without any certified accounting).
Of course, that is the simple - and free of charge - fact about the operation of the federal tax lien. There is a reason you want to ignore this truth:there is no possibility that you can get your victims to pay you for it. So instead you peddle malarkey about "termininating" liens that will do nothing to stop the IRS from continuing what they do.