There are a number of different actions that may be directed at a business for the purpose of tax of collection. Tax that is owed and not paid is considered to be delinquent and can be recovered by such methods as liens, warrants, and a number of different forms of levies. Liens may be filed with a court against a business that owes taxes until said taxes are paid in full. Tax warrants also lay claim to a business's real property, but allows for said property to be confiscated and a business forced to shut down. Wage levies can be implemented against a business's income as well as the financial institutions which hold any monies a business has with them. This is called a financial institution levee. The bank, credit union or other financial institution that holds your funds will be required to turn over said funds for payment of delinquent taxes.