| The IRS is given a significant amount of authority | | | | including sending it by mail, leaving it at the taxpayer's |
| regarding tax collection, and this fact, combined with | | | | home or site of employment, or by directly giving the |
| the resources they are given to achieve that end, has | | | | Notice to the individual. The most important fact to |
| made them one of the most proficient collection | | | | take from the methods described above is that the |
| organizations across the globe. Garnishing wages is | | | | taxpayer need not necessarily be aware that an IRS |
| one of the IRS' most remarkable tools. | | | | wage garnishment is about to take place. In fact, many |
| There are only three benchmarks the taxpayer needs | | | | people do not receive the Notice and, consequently, do |
| to meet before IRS wage garnishment can take | | | | not anticipate a wage levy until it is too late. |
| effect. Firstly, the tax liability needs to have been | | | | If an employer is sent a Notice of Levy, they are |
| assessed and sent to the taxpayer in the form of a | | | | forced to withhold a significant part of the individual's |
| Notice and Demand for Payment. Secondly, the | | | | pay, redirecting the withheld funds to the IRS. Usually, |
| individual needs to have either refused or failed to | | | | IRS wage garnishment takes a higher percentage then |
| satisfy payment. And lastly, a Final Notice of Intent to | | | | other methods, but the amount withheld is determined |
| Levy and Notice of Your Rights to A Hearing 30 days | | | | by the number of dependents the taxpayer has, as |
| or more prior to the garnishment. | | | | well as the time period between payments. |
| The Final Notice may be served in a number of ways, | | | | |