The state has a variety of collection tools at their disposure that they can utilize tax payers and in the manuals that the collection agent received what you'll find is you'll find a list of assets that they have and an appropriate designated action that the representative is supposed to take. For example, when they have a bank account or cash the state will mandate that the collection agent go after those assets first because those are the easiest to reach. Second to bank accounts and cash are wages that are reported consistently by the tax payer. From there they go towards accounts receivable, they go towards sources of independent contractor income and then finally moving on to physical assets or assets that may be a little bit more difficult to seize at a later day.