IRS Enforcement Actions Explained

When a tax balance remains unresolved over time, the Internal Revenue Service (IRS) may take formal steps to secure or collect the amount owed. These steps are commonly referred to as enforcement actions.

This page explains what IRS enforcement actions are, how they fit into the broader IRS collection process, and the most common types taxpayers encounter. It is intended to provide clarity and context—not to evaluate individual situations or recommend specific actions.

What IRS Enforcement Actions Are

RS enforcement actions are procedural collection tools used when earlier notices and requests for payment have not resulted in resolution. They are administrative measures designed to protect the government’s ability to collect an existing tax debt.

Enforcement actions are not penalties, criminal charges, or automatic consequences of receiving a single IRS notice. Many tax matters are resolved before enforcement becomes necessary, and not every unpaid balance leads to enforcement.

Common IRS Enforcement Actions

The IRS uses several different enforcement tools, each with a distinct purpose and effect. The most common enforcement actions include the following:

Tax Lien

A legal claim against a taxpayer’s property that secures the government’s interest in assets such as real estate or financial property.
Tax Lien Explained.

Tax Levy

A legal action that allows the IRS to take property or rights to property to satisfy an unpaid tax balance. 
Tax Levy Explained.

Wage Garnishment

A form of levy that requires an employer to withhold a portion of wages and send them directly to the IRS until the levy is released or the debt is resolved. 
Wage Garnishment Explained. 

Bank Levy

An action that allows the IRS to seize funds held in a taxpayer’s bank account, subject to specific procedural rules and timing requirements.
Bank Levy Explained.

How Enforcement Actions Fit Into the IRS Process

IRS enforcement actions do not occur without warning. They typically follow a sequence that includes:

  • Initial balance-due notices

  • Follow-up notices if the balance remains unresolved

  • A final notice informing the taxpayer of potential enforcement rights

Understanding enforcement actions as part of a process, rather than isolated events, can make IRS communications easier to interpret. Earlier notices are primarily informational, while enforcement actions generally occur later in the collection timeline

What This Page Is — and Is Not

This page is intended to:

  • Explain common IRS enforcement actions

  • Provide high-level context about how enforcement fits into the IRS process

  • Clarify terminology used in IRS communications

This page is not intended to:

  • Provide legal or tax advice

  • Assess individual tax situations

  • Predict whether enforcement will occur in a specific case

Each enforcement action has detailed rules, limitations, and exceptions, which are addressed on the individual pages linked above.