http://www.bodyoflies.us/others/what-is-tax-distraint/ Distraint is the course of action of requisitioning one's possessions to market at public sale, so as to pay off overdue tax owed. The taxman has the lawful authority to take this course of action without a order from the court, but a certain procedure needs to be adopted to stay inside the rules. To start with, a letter will be sent to the in-arrears taxpayer warning that distraint is about... Mon, 08 Feb 2010 16:05:50 MST en