since my last notice from the IRS, and another one arrived — certified mail with my signature demanded on delivery — even more full of fire-and-brimstone threats in boldface:
Urgent !!
We intend to levy on certain assets. Please respond NOW.
(To avoid additional penalty and interest, pay the amount you owe within ten days from the date of this notice.)
Our records indicate that you haven’t paid the amount you owe. The law requires that you pay your tax at the time you file your return. This is your notice, as required by Internal Revenue Code Section 6331(d), of our intent to levy (take) any state tax refunds that you may be entitled to if we don’t receive your payment in full. In addition, we will begin to search for other assets we may levy. We can also file a Notice of Federal Tax Lien, if we haven’t already done so. To prevent collection action, please pay the current balance now. If you’ve already paid, can’t pay, or have arranged for an installment agreement, it is important that you call us immediately at the telephone number shown below. Current balance may include Civil Penalty, if assessed.
They also sent me a copy of Notice 1219-B (“Notice of Potential Third Party Contact”) which says that they “may contact other persons, such as a neighbor, bank, employer or employees” if they “need information that the taxpayer has been unable to provide, or to verify information we have received,” and a copy of Publication 594 (“What You Should Know About The IRS Collection Process”).
This will also be a good time for me to review NWTRCC pamphlet #3: How to Resist Collection, Or Make the Most of Collection When It Occurs.