Example : Uncle Johnny, a delinquent taxpayer, gives you his Mercedes.

FORBES: Beware Liability For Other's Taxes

In a variation on a theme, the Indiana Department of Revenue sent 7, 000 delinquent taxpayer notices to the wrong taxpayers, breaching confidentiality rules.

FORBES: Magazine Article

The IRS will adjust the assessment to actual once the taxpayer files the delinquent return.

FORBES: Dealing with IRS Collection Action