When the taxpayer has not paid a tax assessment to the Treasury, the IRS can do the following without needing court approval:

a. Foreclose on the taxpayers house.

b. Force the taxpayer to sign an Offer in Compromise.

c. Garnish the taxpayers wages.

d. The IRS can do all of the above without court approval.

e. The IRS can do none of the above without court approval.

That's all the information i got in the question.