What can the IRS actually do if I do not pay?
Six published things, and they do not all require a warning.
The IRS publishes what it can do, and the list is more specific than the dread it produces.
Levy. The IRS states it can take wages and other income, bank accounts, business assets, personal assets including your car and home, Alaska Permanent Fund Dividends and state tax refunds, and Social Security benefits. A wage levy is continuous; a bank levy attaches once to what was there.
Lien. It can file a Notice of Federal Tax Lien, a public document it states "alerts creditors that the government has a legal right to your property" and which it says can affect your ability to get credit.
Take your refund. On CNC status it states it will apply a federal tax refund you are due to the debt. It does that whether or not collection is otherwise paused.
Your passport. It states it certifies seriously delinquent tax debt to the State Department, which generally will not issue a passport after receiving a certification and may deny an application or revoke a current passport.
Assign the account to a private firm. It states it is required by law to contract with private collection agencies for certain accounts.
Contact other people. On LT40 it states it may contact neighbours, banks or employers to get or verify your contact information, for up to a year.
Most of these come with notice first. Some do not: a state tax refund can be levied without a prior hearing notice under section 6330(f)(2), and the hearing comes afterwards instead.
The records this answer comes from
This page exists because no single one of those answers the question on its own. The /notices/ index is a listing, not an answer. This spans five families and no single record contains it.
Sources
- Understanding your CP177 notice — Internal Revenue Service, retrieved 2026-08-21
- Understanding a federal tax lien — Internal Revenue Service, retrieved 2026-08-21
- Temporarily delay the collection process — Internal Revenue Service, retrieved 2026-08-21
- Understanding your CP508C notice — Internal Revenue Service, retrieved 2026-08-21
- Understanding your LT40 notice — Internal Revenue Service, retrieved 2026-08-21
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.