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Tax distraint is the practice of seizing people's properties to offer at public sale, in order to pay off unsettled tax debt. The taxman has the lawful authority to take this action without a court ruling, but a specific procedure has to be acted according to to stay within the rules. For starters, a mail will be sent to the taxpayer in arrears cautioning that distraint action is about to start. This may be followed by a visit to the debtor's property or premises by a tax man, to be able to determine what resources and possessions that are worth something could be confiscated.
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