The Volume reports an operational guide for protection from two legal instruments used by the IRS to recover taxes: mortgage and attachment (Art. 22 Legislative Decree 472/1997) and mortgage registration (Art. 77 Presidential Decree 602/1973). In recent years companies, professionals and private citizens Have been affected by a considerable number of regulatory and administrative interventions in tax collection matters. This has led to an increase in tax litigation that requires the professional to have a thorough knowledge of the substantive and procedural aspects in order to defend the client from possible abuse or incorrect application of rules. The Work, the result of extensive professional experience of the Authors in Tax Matters, guides the practitioner to an analysis of current legislation regarding mortgage and tax collection and possible tools and strategies for protection. Also featured in the work are. a comprehensive form for any procedural and patterns which graphically represent the procedural steps of individual court situations. The Volume is structured as follows: PART I THE MORTGAGE SECURING TAX DEBTS Chapter I The mortgage registered by the taxing body Chapter II The mortgage referred to in Article 77 of Presidential Decree 602/1973 PART II TAX COLLECTION Chapter I Enforced collection: general outlines Chapter II The expropriation of movable property Chapter III The expropriation of movable property from third parties Chapter IV The expropriation of real estate Chapter V Oppositions to tax execution . Chapter VI Tax collection and insolvency proceedings . Form Schemes Regulatory appendix 1. Legislative Decree No. 472 of December 18, 1997 - General provisions on administrative penalties for violations of tax regulations, pursuant to Article 3, paragraph 133, of Law No. 662 of December 23, 1996 (excerpt) 2. Presidential Decree No. 602 of September 29, 1973 - Provisions on the collection of income taxes (excerpt) . 3. Ministerial Decree of November 6, 2013 - Extraordinary accrual of amounts entered on the role, as provided for in Article 52, paragraph 3, of Decree Law No. 69 of 2013, converted, with amendments, by Law No. 98 of 2013