The first course of action is to ensure that all taxes are up to date and filed on time. If you are aware of an upcoming tax bill that you know you won’t be able to pay, it’s a much better idea to speak to the IRS in advance. They will be able to work out a repayment plan with you. This will not only give you some financial breathing space, but it can prevent you having to live without some of the severe restrictions that a Tax Lien places on your life. The act of enrolling in a payment plan signals that you are making an effort to repay what you owe, and can help to stop a dreaded Tax Levy happening, where assets are seized and sold off. This process can be hugely distressing, so it’s far better to avoid it by any means. It’s wiser to avoid the risk by making sure that your tax affairs are in order, entrusting a reputable firm, and checking that you are having enough tax deducted from your paycheck each month to cover your expected tax bill. The IRS will usually catch up with people quite quickly and if this is the case, you are going to end up owing far more than just the initial amount. So it really is better to work with the IRS on a payment plan than to have things escalate to the level of receiving a Tax Lien.