A complicated tax code may result in some unfair taxation, but rarely is it the cause of abuse. Long multi-page tax forms also do not in themselves cause abuse. Frustration maybe, but not abuse. Even an audit, while certainly stressful should not result in taxpayer abuse. Abuse of the taxpaying public occurs when the IRS improperly, and sometimes illegally, uses its vast power in the process of implementing some type of enforcement of the tax laws.
Enforcement is the levy of a paycheck or bank account, the seizure of a car, or home, or business.
It can also result in the forced liquidation of a taxpayer's life savings, IRA, or retirement account. The Collection Division is charged with the collection of unpaid taxes and securing unfiled delinquent tax returns. The Collection Division serves wage and bank levies, files tax liens, seizes cars, homes and businesses to enforce the collection of unpaid taxes. Yes, hundreds of these actions against taxpayers every day. It is the Collection Division of the IRS that is responsible for the overwhelming majority of IRS enforcement actions.