Assistant United States Attorneys should consult the Tax Division's Collection Manual for a detailed discussion of special procedures used in collecting tax judgments, which are broader than those available under the Federal Debt Collection Procedure Act (28 U.S.C. §§ 3001-3308). For example, the IRS can use a levy to collect a tax judgment; state exemption statutes do not apply to tax judgments; and federal tax liens have special characteristics. See 26 U.S.C. § 6323. Additionally, post-judgment interest on tax judgments accrues at a different rate than the non-tax judgment rate and is compounded daily.

[updated June 2020]