These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. What happens if I do not pay my tax liability in full when I file my return? What payment options do I have after I receive a notice? What actions can the IRS take to collect taxes? Can the IRS file a lien against trust land? Can the IRS levy against my per capita distribution for the collection of taxes owed? What is the Taxpayer Advocate Service and how do I contact them?