What is the minimum amount of tax debt the IRS will come after you for?

There is no official minimum amount the IRS will pursue, but practically speaking, the IRS prioritizes collection efforts based on the balance owed and available resources. For very small balances (under $250), the IRS may send notices but is unlikely to take enforced collection action like liens or levies. For balances under $10,000, the IRS typically offers streamlined installment agreements without requiring financial disclosure. The IRS generally won't file a tax lien for balances under $10,000, and under Fresh Start, lien filing is often avoided for balances under $25,000 if you're in a Direct Debit Installment Agreement. However, even small balances accrue penalties and interest, so a $500 debt can grow to $1,000+ over a few years. The IRS also offsets federal and state tax refunds for any amount owed, regardless of how small. The bottom line: no amount is too small for the IRS to track, but aggressive enforcement (garnishments, levies, liens) typically begins at higher balances.