[esarlls3]

The IRS has security personnel, and dedicated Marshals and Agents that are intended to protect IRS Revenue Officers during contentious activities, or activities with particularly belligerent tax debtors. It is my understanding that it is not completely unusual for a Revenue Officer to meet with some resistance.

Another reason for the FairTax.

[SnakeDoctor]

True enough. However, there will still be irresponsible boneheads that don’t pay-up on the fair tax.

I work in tax law, and most of my Clients aren’t rich people that didn’t pay their 36% ...

— they’re regular Joe’s who haven’t filed in 10-years and thought the law didn’t apply to them;
— they’re self-employed people that didn’t withhold at all, and haven’t paid a nickel in a decade or so;
— they’re business owners that withheld taxes from their employees paychecks, and then neglected to forward the money to the IRS (that’s a good way to get a quick bank account seizure, by the way).

There will always have to be involuntary collection channels for non-compliance ... even under the fair tax.

SnakeDoc