Where collections of deficiencies in tax payments are not forthcoming, many avenues exist to obtain those funds. Garnishment of wages, placement of liens, seizing of personal property, and freezing of bank account assets are all avenues that can be pursued. Although this may be action of last resort, it is necessary in a limited number of cases. The cost associated with these actions may never be recouped; however, without enforcement of this nature, the number of taxpayers who might try to avoid paying their tax liabilities could increase.