Internal Revenue Service: Regional Variation in IRS Tax Collection Programs
When taxpayers who have been found to owe the government money do not respond to a series of written notices about the problem, the IRS rules they can become a "taxpayer delinquent account" or TDA. To collect, IRS can seize the delinquent ta
xpayer's assets. But there is huge variation in the use of seizures, even within single states. The percent of TDAs where seizure action is taken in Austin, Texas is 10 times that in Dallas and Houston districts. The rate in San Jose, California is 15
times higher than San Francisco.
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