[Verse 1]
When Uncle Sam comes knocking at your door
Notice and demand arrives by mail
Thirty days to pay what's owed before
The collection engine starts to wail
Section 6321 springs to life
Federal tax lien cuts you like a knife
[Chorus]
Notice, lien, levy, seize
Bank accounts and wages freeze
Offers, payments, CNC
Collection rights for you and me
Six-zero-one-five saves the day
When innocent spouses need to stay away
[Verse 2]
Levies grab your money from the bank
Section 6331 takes your pay
Social Security's not safe from rank
Collection powers on display
But hope remains when cash runs dry
Installment plans can save your hide
[Chorus]
Notice, lien, levy, seize
Bank accounts and wages freeze
Offers, payments, CNC
Collection rights for you and me
Six-zero-one-five saves the day
When innocent spouses need to stay away
[Bridge]
Offers in compromise shine bright
Doubt of liability makes it right
Collectibility's the golden key
Effective tax administration sets you free
Currently Not Collectible status waits
When hardship knocks at poverty's gates
[Verse 3]
Section 6159 builds the bridge
Payment plans to cross the ridge
CDP hearings guard your rights
Before they seize your treasure's might
Innocent spouse relief stands tall
When marriage vows become tax's call
[Chorus]
Notice, lien, levy, seize
Bank accounts and wages freeze
Offers, payments, CNC
Collection rights for you and me
Six-zero-one-five saves the day
When innocent spouses need to stay away
[Outro]
Three collection paths diverge ahead
Choose your weapon, clear your debt
Tax law's mercy mixed with might
Knowledge guides you through the fight