2026 State IRS Enforcement Pressure Index
Our proprietary Pressure Index ranks IRS enforcement intensity across the 10 states we monitor, combining lien filing rates, average debt levels, collection acceleration, and OIC acceptance rates into a single comparable metric.
2026 State Rankings
| Rank | State | Score | Liens/10K | Avg Debt | YoY Change | OIC Rate |
|---|---|---|---|---|---|---|
| #1 | Texas | 87/100 | 4.9 | $42,800 | +12% | 28% |
| #2 | Georgia | 84/100 | 5.2 | $36,800 | +11% | 30% |
| #3 | Florida | 81/100 | 4.1 | $38,600 | +9% | 34% |
| #4 | Illinois | 78/100 | 3.8 | $41,200 | +8% | 32% |
| #5 | Arizona | 76/100 | 4.3 | $34,200 | +7% | 35% |
| #6 | Pennsylvania | 74/100 | 3.5 | $39,800 | +7% | 31% |
| #7 | North Carolina | 72/100 | 3.2 | $34,200 | +6% | 33% |
| #8 | Ohio | 70/100 | 3.4 | $38,400 | +6% | 30% |
| #9 | California | 68/100 | 3.1 | $48,200 | +5% | 31% |
| #10 | New York | 65/100 | 2.8 | $52,400 | +5% | 29% |
Key Findings
Sun Belt States Lead Enforcement
Texas, Georgia, and Florida top the index due to rapid population growth, high self-employment rates, and IRS regional focus on construction and service industries.
High-Income States Show Lower Pressure
New York and California rank lower despite high total liens—their larger populations and higher compliance rates reduce per-capita enforcement pressure.
Collection Acceleration Nationwide
All 10 states show year-over-year increases in collection activity, with Texas (+12%) and Georgia (+11%) experiencing the fastest acceleration.
Methodology
The Pressure Index combines four weighted metrics:
- Lien Filing Rate (30%): New liens per 10,000 residents
- Average Debt (25%): Mean lien amount indicating severity
- Collection Acceleration (25%): Year-over-year change in enforcement actions
- OIC Acceptance (20%): Inverse weighting—lower acceptance = higher pressure
Data sourced from IRS Statistics of Income, state Secretary of State filings, and county recorder records. Updated quarterly.