I owe the IRS $13,600 for the tax year 2008. It was originally around $10,000 but now three years later with penalties it's $13,600. I set up a payment plan and then completely screwed it up. The IRS sent me a intent to levy (or lien?) several years ago. I know they check periodically to see if I have a bank account because a few months ago I got a letter saying something to the effect they were levying a bank in Pa. that my Mom had an IRA or Trust or some kind of account with. I guess they were checking too see if there was any money in the bank under my name, there wasn't, I don't have a bank account anywhere. There's a long stupid story behind all of this but the bottom line is it's my fault and it's my debt. I don't own anything, no car. no house, only some personal property, computer, TV, etc. I can save probably 2 or 3 thousand dollars by working double shifts in next 3 or 4 months. I would like to know what my options are. I have considered calling the IRS to talk to them about this but to be perfectly honest that idea scares the hell out of me. I have other creditors calling and threatening but the one that terrifies me is the IRS. I literally get physically sick if I think about it too much so I just push it out of my head. I have filed and paid all my taxes since 2008, I even had a refund for 2010 but they took it and applied it to what I owe for 2008. The only thing I don't understand is that they are not reallly pursuing me for this money except for the lien or levy letter. They have never called me and they have not garnished my wages and I've been at same job for 8 years. Ocassionally I get a letter showing my current balance. I have read nightmare stories about the IRS garnishing entire paychecks and coming into peoples homes and taking laptops and jewelry etc. Like I said the debt is mine I have no excuses, I would really appreciate any suggestions on where to go from here. I would like to know why the IRS has not garnished my wages yet and if they can come into where I live and take what little personal property I own. I have to take some steps toward clearing this up because it is just tearing me up inside. Thank you for your help