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" ... In cases with more substantial underpayments, the IRS can issue a tax lien or levy. They can garnish your tax refund and wages or seize property such as financial accounts, cars, and homes. ... "
" ... In the sample of beneficiaries OIG examined, it found that the earnings were not adjusted properly for 53% of the beneficiaries. About 71% of those mistakes were underpayments of benefits. SSA overpaid the remaining beneficiaries. When the results are extrapolated over all beneficiaries who had benefits withheld because of the earnings limit, the OIG estimates SSA made improper payments of about $1.4 million over 12 months. ... "