Can the IRS seize my home for unpaid taxes?

Yes, the IRS has the legal authority to seize your primary residence for unpaid taxes, but it is relatively rare and requires special approval. The IRS must get written approval from a federal judge or magistrate before seizing a primary residence, and the IRS typically must show that all other collection methods have been exhausted. In practice, the IRS prefers to place a federal tax lien on your home rather than seize it. A lien means the IRS has a legal claim against your property, and they'll get paid when you sell or refinance. A levy (seizure) means the IRS actually takes the property. The IRS is more likely to seize a primary residence in cases involving very large tax debts ($100,000+), tax fraud or evasion, persistent refusal to cooperate, or when the home has significant equity. The IRS can more easily seize investment properties, rental properties, and second homes without judicial approval. If you have a tax lien on your home, the key is to resolve the debt before the IRS escalates to seizure.