Huh TIL, however it must be a large enough tax bill, several thousand dollars, and a court has to agree they’ve exhausted every other avenue. Combined with their settlement offers it’s got be rare event that happens to the person who just will not work with them. Same with the car you drive to work. So your “nightmare” scenario is still a distant worry, at best, for anyone who isn’t a militant libertarian. Personally I’d be more worried about the going to prison part of not cooperating with the IRS.