You can go on their website and do a payment agreement. If they put a lien against your property, eventually they will seize it depending on the amount you owe. I owe a total of $7,500 and have been paying them monthly. If you get any state or federal income tax refunds, they will intercept it for payment against your arrears. Also, any economic "stimulus" payments from the government. They took the $600 the Bush admin. gave to taxpayers. It's better to work out an agreement and also amend your W-4 so that you don't owe taxes in the future.