What is the remedy of the Govt when there is still tax delinquency after initial dist

[admin]

Distraint and levy may be repeated if necessary until the full amount of the tax delinguency due, including all expenses, is collected from the taxpayer (Sec 217).

Further distraint and levy is necessary so that a clever taxpayer who is able to conceal most of the valuable part of his property from the revenue officers to escape payment of his tax liability by sacrificing an insignificant portion of his holdings.

-Castro vs. CiR, No. L-12174, April 26, 1962