IRS cannot seize a personal residence to satisfy a liability of $5,000 or less. The Act provides for changes in the due process rights afforded to taxpayers after the filing of a notice of Federal tax lien. The IRS was also required by the Act to follow certain guidelines in the Fair Debt Collection Practices Act. The Act also changes certain procedures relating to taxpayers' offers in compromise of tax liabilities and Installment Agreement between taxpayers and the IRS with respect to payment of taxes. Judicial proceedings The Act increased, from $10,000 to $50,000, the designated maximum amount that may be at issue in simplified "small tax case" actions filed in the United States Tax Court. The Act also changed certain rules regarding the burden of proof in court proceedings in connection with Federal taxes. Notes External links Full text of the Act Internal Revenue Service United States federal taxation legislation Acts of the 105th United States Congress