美国国税局已将您的案件转交给司法部 (DOJ)。司法部现在对您的案件拥有管辖权。

A federal tax gravamen (aka silent gravamen) arises when the IRS assesses a tax liability, sends the taxpayer notice and demand for payment, and the taxpayer does not fully pay the debt within ten days of the notice and demand.

The silent federal tax gravamen is effective as of the date of assessment and attaches to all the taxpayer’s property and rights to property, whether real or personal, including those acquired by the taxpayer after that date. This gravamen continues against the taxpayer’s property until the liability either has been fully paid or the time the IRS can legally collect (statute of limitations) has expired.

IRS may record a 联邦税收留置权通知（NFTL） to enforce the ‘silent gravamen’. Recording of the NFTL becomes public record.

IRS may enforce recorded the gravamen by filing a civil suit against the taxpayer for the unpaid federal tax liabilities. There are a variety of gravamen enforcement suits available to protect the government’s interest.

To bring a suit, the IRS must refer a case to the Department of Justice (DOJ) and request the suit be filed. The IRS considers several factors when determining whether to initiate suit, including:

• the feasibility of administrative collection devices,
• the statute of limitations,
• and the potential economic value of the suit.

Once the DOJ receives the IRS referral, it can initiate a suit by filing a complaint in the appropriate district court.

In addition to suits to enforce a gravamen, the DOJ may file other types of suits such as a suit requesting the appointment of a court ordered receiver, or a suit requesting an injunction.

IRS refers a case to the Department of Justice to initiate a civil suit to reduce liabilities or assessments to judgement. A suit to reduce an assessment to judgement is one of the more common types of suits filed on behalf of the IRS. It is often paired with a suit to foreclose a tax gravamen.

This extends the time that the IRS can collect from a taxpayer’s assets beyond the normal collection period.

Once the Department of Justice brings a gravamen enforcement suit, the court may foreclose the gravamen on property in which the taxpayer has an interest to convert it to cash and to apply the proceeds to the taxpayer’s liability.

A suit to foreclose a gravamen is commonly filed when the IRS would like the court to resolve the issues regarding ownership of an asset. In these cases, a suit is a better alternative for the IRS than an administrative seizure. The court will sell the property with a clear title to the new buyer.

IRS refers a case to the Department of Justice to bring suit against a person who was served a embargo and did not surrender the property to the IRS that was listed in the embargo.  Any person failing or refusing to surrender property subject to embargo can be held personally liable for the value of the property in which the embargo attached.

Additionally, if failure or refusal to surrender the property was not due to reasonable cause, the person can receive a penalty of 50% of the amount value of the property, plus penalties and interest.  A suit to enforce a embargo is generally brought against a third party, not against the taxpayer (例如，雇主未能履行为支付纳税人的工资而征收的税款）。

美国国税局已要求您支付税款余额和/或缺失的纳税申报单，但您的案件尚未解决，并且美国国税局已提起诉讼以解决您的案件。 

如果您收到信函、传票或诉讼通知， 不要忽视通知 来自国税局、司法部或法院的通知。即使您无法支付所欠税款，在到期日之前回复通知也可以避免更多问题。请务必 向国税局及时更新你的地址 这样您就能收到所有通知和信件。

如果您愿意，您可以聘请律师、注册会计师 (CPA) 或注册代理人来帮助您。如果您的收入低于一定水平，您可能有资格获得 低收入纳税人诊所 （LITC）代表。