Seriously delinquent tax debt is an individual's unpaid, legally enforceable federal tax debt (including interest and penalties) totaling more than $59,000 (adjusted yearly for inflation) for which a: Notice of federal tax lien has been filed and all administrative remedies under the law have lapsed or have been exhausted, or; Levy has been issued. Here's one bit of good news the IRS only has ten years to collect unpaid taxes. In particular, the agency may do the following to collect your tax liability: Tax liens are a taxing authority's legal claim to your assets. This fact sheet provides general information concerning the CCPAs limits on the amount that employers may withhold from a persons earnings in response to a garnishment order, and the CCPAs protection from termination because of garnishment for any single debt. Some tax debt isn't included in seriously delinquent tax debt such as the Report of Foreign Bank and Financial Account (FBAR) penalty and child support.