税收押制度是美国税收征管活动中的一个重要环节。所谓税收扣押是指对纳税人随意不履行纳税义务的行为，通过处理纳税人的财产强制实现税收债权的一种行为。美国的税收扣押是美国政府通过国税署作为债权人对作为债务人的欠税人的财产所实施的税收扣押，目的是满足政府的税收权 Tax bond system is the United States tax collection activities an important part. The so-called tax seizure refers to the taxpayers arbitrary non-performance of tax obligations, through the taxpayer’s property to coerce the realization of tax claims an act. The tax seizure in the United States is the tax seizure administered by the U.S. government through Treasury as a creditor on the property of the debtor as the debtor, in order to meet the government’s tax right