IRS does not file lawsuits. Court action, if any is handled by the DOJ and all parties are entitled to legal assistance if it is a criminal matter. But--tax disputes are fot the most part civil matters. 90% of all IRS tax disputes are settled administratively. IRS has absolutely no authority to call on local law enforcement for anything. Local law is never involved in IRS tax disputes. If LE is necessary, US Marshals do the job. IRS does not cold call anyone and ask for money. No one is prosecuted for ordinary tax disputes. All determinations of tax liability are subject to appeals. All contacts by the IRS are initiated by US mail.