Wednesday, February 14, 2018
Congress did this, and Congress can undo this — and Congress should undo this.
The IRS has remarkable investigative tools and collections procedures at its disposal. Say what you will about the Patriot Act, it does not oblige Americans to file detailed paperwork annually with the Department of Homeland Security detailing their personal affairs, business arrangements, housing situation, health-insurance coverage, etc. The IRS has that power, and then some: It can seize assets, garnish wages, put liens on property, and more. Still, there are occasions when it finds itself unable to collect a debt. Sometimes, that is because it is dealing with a crafty person who manages to hide his income and property from the government. More often, that is because it is dealing with a person who simply cannot pay.