The collection of judgments is an essential part of the Tax Division’s work. It requires imagination, perseverance, and skill in using federal tax lien and levy law, post-judgment discovery, judicial sale procedures, the Federal Debt Collection Procedures Act (FDCPA), and state judgment execution laws. The Tax Division Collection Manual sets forth collection policies and offers suggestions about how to collect tax judgments. See http://www.justice.gov/tax/tax-division-judgement-collection-manual-2004.

[updated April 2018]