The IRS initiates collection actions when you make no effort to pay or resolve your tax debt. Collection actions are the IRS’ attempts to collect the back taxes you owe. IRS collections begin with written notices. But the collection process ends with the seizing or selling of your property and assets. So, it’s important to act quickly to resolve your taxes. The IRS considers you to be delinquent if any amount of your taxes is left unpaid after the filing deadline. Any amount of unpaid taxes can attract IRS collection actions. But the really bad outcomes only occur if you make no real effort to pay them. The IRS will be especially harsh if you try to hide and avoid contact entirely.