The IRS is responsible for collecting taxes. This body is also mandated to enforce tax debt collection. In some instances, this will involve a criminal investigation. At other times the IRS and similar municipal, county and state organizations, will employ aggressive measures against tax debtors. Liens against property are a favorite ploy to make the tax debtor come up with the necessary funds to pay the debt. In this method, the tax agency lays a lien against any real property. They take over the business or home until the debtor comes up with the overdue and/or back taxes. In many instances, the tax agency strikes an agreement with the debtor to pay back the taxes in installments. Tax debt collection may also involve wage garnishment. This is particularly effective if the derelict taxpayer is a salaried employee. If it is considered prudent and effective, the tax debt collection system of the agency will seize any assets. This will include bank accounts and even insurance policies. Furniture, pensions and other forms of property and income may be utilized by the "Tax Man" as a means of assuring tax debt collection is complete.