Unlike a normal creditor, the IRS can seize property of a taxpayer, such as cars, homes, machinery, equipment of a business, etc., and sell them without a court order. Such practice was quite common against delinquent taxpayers, especially businesses with payroll tax liabilities. (Click here to link to extensive discussions on The Seizure and The Sale Procedure) With the passage of the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA98), however, they should become less frequent. IRSRRA restricts IRS seizures somewhat and gives taxpayers extra procedural protection, such as approval of any seizures by a court, or at least higher management of IRS, and appeal rights to the IRS' Appeals Office, either before or after any such action is taken. IRS employees who violate the Internal Revenue Code or Treasury Regulations willfully, or even negligently, subject the U.S. Government to possible suits by taxpayers who may now recover damages and court costs. The seizure remains a threat, however, and should not be ruled out by any delinquent taxpayer when considering the options and risks in dealing with IRS.