When you owe the IRS, there's the devil to pay. Uncle Sam's powers to force our self-assessment tax system to work are mighty and, even if you've made appropriate use of all the tax handbooks, here's a text that fills a need you shouldn't have: a litany of some of the varied civil, criminal, and psychological penalties to which a tax debtor may be subjected. Thus, former Revenue Officer Wade provides advice on what to do if your boss neglects to fork over the taxes he withheld, or if you never bothered to file a return. There are guidelines for arrangements that can be made with the IRS for installment payments of delinquent taxes, and even ways to reduce the tax debt by compromise. ""Survival rules"" are featured throughout. ""If you have the money to pay the IRS,"" one simple rule advises, ""you should pay as soon as possible""; but there are more detailed rules, too. Another, for example, says: ""you should request an automatic installment agreement 'under the provisions of IRM 5231.52:(4) and Law Enforcement Manual, part 5, section 213.' "" There are no gimmicks, no wacky polemics, not even indignation--just tax legalities of the sort only a handful of tax lawyers discuss with IRS collection officers. With a burgeoning underground economy, spreading tax protest movements, and increasing business failures--all major causes of tax delinquency and all of concern to the IRS--Wade's book may be of real aid and comfort to lay-folk who, wittingly or otherwise, find themselves in arrears.