I have been in litigation since 2004, exhausted all avenues within New York State Tax Department, tax appeals and courts. Originally owed $40,000 now its to $87,000 with interest and penalties. All this was from gambling losses. To make a long story short, I gambled in Atlantic City in 2003-04 and got many (Phantom 1099's). Meaning, I won more than $1200 got a 1099 and put in right back in slot machine. Every time I won I put it back but got another 1099. At end of year I had over $800,000 in 1099's but a win/loss statement showing I won $800,000 but lost $830,000. There is a law that says gambling losses wipe out gambling winnings but I found out that only applies up to $450,000. After that the gambling law does not apply and they tax you as if you actually had an income of $800,000. There is a lien on my property (it is worth around $115,000 and I have a mortgage of $108,000 and since it is a co-op I have to play a fee of $25,000 to co-op board if I sell). I am totally disabled and the only money I have is my Social Security, Disability and small pension. I also have an IRA with $4,500 in it. I read on New York State site that is exempt but my bank says if they put a levy they order the money released the next day and the bank has to send it and I have to fight to get it released and that can take up to a month and the bank charges a fee for $125 every time they do that and the bank says they repeat it many times and are relentless. My question is (finally) can they take my property and can they take the IRA and pension? Can they repeatedly take the Social Security even though on their own site it says it is exempt causing me to pay a fee each time they do it only to have it returned when I call them. Should I take the money out of the IRA? I read that Social Security can be sent to a friend or relative and they can pay your bills if you are unable to. Do you think that would be an option or can they still take that even if it is deposited in a relatives account. In the beginning I offered them money to resolve this which they turned down. I was working at the time. Now I am totally disabled and cannot offer anything. Please help if you can. Thanks in advance.