Congress has passed some laws allowing you to apply for administrative assistance if you are harassed and threatened by an overzealous tax collector.
1. The main and most useful IRS department for helping you is the Taxpayer Advocate (TA) a TA is located in every IRS office, feel free to call in for assistance. Some are very helpful and will do the job right.
2. You can also fill out form 911 Request for Taxpayer Advocate Services Assistance, at the link posted below. This procedure can be very helpful
3. You can go to the Internal Security section of the Department of the Treasury which polices the IRS. You file your complaint with the Treasury Inspector General for tax administration (TIGTA) against the agent who is harassing and threatening you.
Typable Request for Taxpayer Advocate Services Assistance Form 911 from IRS.Gov
Phone: 1-800-366-4484
Email: Complaints@tigta.treas.gov