Page 37 - Tax Information for Individuals - Handbook0

What if you don’t file voluntarily (1/2)

Collection and Enforcement Actions

The return we prepare for you (our

proposed assessment) will lead to a tax
bill, which, if unpaid, will trigger the

collection process. This can include such
actions as a levy on your wages or bank

account or the filing of a notice
of federal tax lien.

If you repeatedly do not file, you could

be subject to additional enforcement
measures, such as additional penalties

and/or criminal prosecution.

35