Most people pay their taxes by having it withheld from their wages at their place of employment. The employer remits the withheld taxes monthly or quarterly to the IRS per regulations. For income earned that is not subject to IRS withholding rules, taxpayers should file estimated tax payments. This kind of income is usually self-employment income and earnings from pensions, alimony, rental income, unemployment payments and investments. It is important to keep track of your tax liability to make sure you are paying enough estimated tax or are having enough withheld. Underpayment of taxes during the year can lead to a sizable amount due with the annual return and penalty and interest charges. The IRS will send a collection statement explaining the calculation of the amount due. Failure to pay the taxes, penalties and interest will result in further IRS collection efforts including filing liens, attaching bank accounts, garnishing wages and even property seizure. It is the responsibility of the taxpayer to make sure the taxes are paid when due, but taxpayers also have rights by law concerning allowable IRS collection efforts. There are a number of ways to settle past due tax accounts including making monthly payments per agreement or making an offer in compromise where the IRS accepts a lesser amount as full account settlement. Many taxpayers choose to use the services of a tax attorney to serve as a mediator between the IRS and the taxpayer.