This work, updated with recent case law, deals operationally with issues pertaining to the taxpayer's defense against the recovery activities of the IRS, which uses tools increasingly aimed at collecting evaded taxes. The legislature has introduced numerous regulatory tools that often derogate from those provided for in the Code of Civil Power of Attorney, which tend to strengthen and make tax collection activities more effective and efficient. This includes the institution of the tax collector's mortgage, or the registration of mortgage by which the preservation of the debtor's/taxpayer's assets is tended to be achieved in order to secure the payment of tax debts. In this regard, there are two regulations that we need to analyze: 1) Article 22 of Legislative Decree 472/1997, under the heading "mortgage and attachment"; and 2) Article 77 of Presidential Decree 602/1973, under the heading "mortgage registration." The aforementioned provisions in fact regulate two profoundly different institutions since, although they are still precautionary measures, the first one falls among the so-called "Judicial" mortgages since it is registered as a mortgage. Judicial stante that it is registered following an order of the President of the Tax Commission, while the second among the cd. Legal, since it is expressly provided for by a regulatory provision.
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