Can IRS seize safe deposit box?

Yes, the IRS can seize contents of a safe deposit box if they have a legal basis, such as a tax lien or a court order. This typically occurs in cases of tax evasion or unpaid taxes where the IRS has exhausted other collection methods. However, the process usually involves legal proceedings and must comply with due process requirements. It's important for individuals to be aware of their rights regarding their property and any claims against it.