The last tax year the agency collected $52 billion and 96% of the new debt that arose was collected. The collectors assess things like ability to pay. They assess the liquidity of the taxpayer. They try to work through payment arrangements, a kind of softer collaborative approach. They have a range of options, including seizing, garnishment. In fact, we can get a jeopardy assessment before we even audit. So with ultra high-risk taxpayers, people involved in the criminal realm, we'll go to court and seize their assets before we even post the audit. I would say our collectors drive their behaviour based on the taxpayer risk, the taxpayer's ability to pay, and how the taxpayer collaborates with the agency vis-à-vis clearing the debt.
On March 1st, 2018. See this statement in context.