| The employer is legally obliged to comply with the | | | | release from seizure. The IRS will grant a garnishment |
| terms of the garnishment of wages. However, if the | | | | of wages in its entirety if the taxpayer agrees to pay |
| taxpayer is no longer employed or not due for another | | | | in full the responsibilities involved in a payment plan, or |
| reason, the employer is the taxpayer's money, the | | | | can demonstratethat the attachment is an economic |
| employer does not comply with the seizure. If the | | | | hardship. |
| taxpayer goes back to the employer, the employer is | | | | There are certain requirements are met before the |
| again forced to honor the seizure. | | | | IRS can levy a taxpayer must pay: |
| Allowing the garnishment of wages IRS is to integrate | | | | 1. The IRS has to pay the tax assessed and sent a |
| all the wages of a taxpayer, to a certain amount. | | | | notice and order; |
| The> IRS gives employers a graph that employers | | | | 2. The taxpayer has neglected or refused to pay |
| are informed about what they need to send the IRS. | | | | taxes, and |
| Often, the amount the IRS can garnish up to 80% of | | | | 3. The IRS is a final notification of intent to Levy and |
| the salary of a taxpayer. | | | | communication of its right to be heard (levy notice) at |
| The garnishment of wages is not complete until the | | | | least 30 days before transmissioncollection. |
| taxpayer may contact the IRS and negotiate a | | | | |