"Unlike other levies, a levy on a taxpayer's
wages and salary has a continuous effect. It attaches to future
payments, until the levy is released. Wages and salary include fees,
bonuses, commissions, and similar items. All other levies only attach to
property and rights to property that exist when the levy is served."
(per IRS IRM). An
example is provided showing that if "your bank account is levied, it only reaches money in the account
when the levy is served. It does not reach money deposited later."
Additional explanation is provided at this IRS
levy link, including amounts exempt from levy.
What if your Employer Threatens to Fire you because of a Levy?
The IRM advises that such may be a violation of federal law, subjecting
an employer to fine and potential imprisonment. See discussion here
at 18.104.22.168. Of course the reality is that such doesn't pay your bills
when you need the funds. And with the economy, other "reasons"
to terminate employment are not hard to come up with.
Under this program, the IRS, in conjunction
with the Department of the Treasury, Financial Management Service (FMS),
can collect your overdue taxes through a continuous levy on certain
federal payments disbursed by FMS (financial Management Service). The
following is a list of federal payments that can be levied through the
If you owe the IRS back
taxes, you may have already experienced an IRS levy, IRS wage
garnishment, seizure, or suffered from the filing of an IRS tax lien.
In that case, your immediate objective is to get relief from the IRS
levy or IRS wage garnishment. Your long term plan may involve an Offer
in Compromise, installment agreement, innocent spouse relief, or other
tax resolution. As an experienced tax attorney, I work with
taxpayers and the IRS to arrive at solutions so that you can get your
life back. The IRS levy relief consultation is free.
A copy of the IRS
Internal Revenue Manual Provisions concerning IRS levy on wages, salary
and other income are here.
The IRS is asking depositaries (banks, credit unions,
savings and loans, and similar institutions) to review and understand
the responsibilities associated with processing
You can put over 25 years of
IRS levy relief experience on your side. All you have to do
is to pick up the phone and call me to discuss your IRS levy or other
IRS problem. Reading on the internet about an IRS levy is one
thing, but when you need help NOW, you need someone experienced in
trench warfare with the seizure arm of the IRS. You need a
solution for your wage garnishment or bank levy. The call is free.
Read about how IRS Levy
practice harms Taxpayers who are experiencing Economic Hardship - See
Taxpayer Advocate's FY 2011 Objectives Report to Congress, (go to page
18 of report) Copy of Report is at TaxSOS.com. Enter with this
link to see portion
dealing with IRS levy. As discussed in the Advocates report, for
the IRS to proceed with an IRS levy where there is economic hardship is
not only an abuse of discretion (CDP hearing), but is wrong as a matter
of law, even if the taxpayer hadn't filed all required tax
returns. See related tax court case concerning IRS levy and
economic hardship Kathleen
The Internal Revenue Code authorizes
the Internal Revenue Service (IRS) to collect taxes
by levy upon a taxpayerís property or rights to property
if the taxpayer neglects or refuses to pay the tax within
10 days after receiving a notice and demand to pay the
tax. The IRS can levy a taxpayerís salary and wages, bank
accounts, or other money that is owed to the taxpayer. An
IRS levy on your bank account or an IRS wage garnishment can result in
economic hardship. It can render you unable to pay critical business and
These type of seizure actions are very easy for the IRS to accomplish. The
IRS wanted your attention, and now they have it. Of course, the
consequences upon you and your family are immediate, and
many times devastating. My law practice is devoted to IRS
tax collection matters. An IRS levy or garnishment is an urgent
IRS levy and IRS Wage Garnishment War Room - Stories of the American
Taxpayer along with actual case studies (below).
You Need Professional Help:
The frustration and devastation which Americans feel when hit by an
IRS levy, Wage garnishment, Wage levy, Pay levy or IRS Tax Levy, by
whatever name you call it in your panicked response, is very real - and
you are not alone. Unless you have been subjected to such economic and
savage personal attack, you probably canít begin to relate. The checks
you wrote are bouncing, bank charges are mounting and your family needs
food. The housing needs to be paid and the utility company is
threatening to shut off your electric power. The IRS levy or Wage
Garnishment is causing additional damage.
You previously put off responding to the prior notices from the IRS -
rationalizing that you will get to it "later". Well,
"later" has come. You call the IRS and they want your name,
social security number and bank account information. You explain that
they already have it because the IRS levy just cleaned out your entire bank
account. Or, they ask "where do you work". Again, they have
the information because your pay check has been nailed by the IRS
garnishment. The IRS
continues to ask you an onslaught of questions about your financial
situation (e.g., your rent amount, your utilities, where you work, where
your spouse works, etc...). You begin to feel that the IRS person is
merely regurgitating questions to you and is robotically typing your
information into a computer system. You wonder - are they even thinking?
But, you need the IRS levy release or wage garnishment release. The scary reality is that in many cases
the IRS employee is just keypunching and
are waiting for the computer to give them an answer. Moreover, many
times they arenít even entering your data correctly. Your "sixth
sense" tells you that something isnít right. But you continue on.
You answer the questions without preparation and review of your actual
information and the law. You feel that being cooperative will help you
get the IRS levy release or Wage garnishment release.
What have you done to yourself? In reality, you have provided the
IRS with a roadmap to assets and income sources for future IRS levy and
IRS seizure action. Further, without proper factual review and legal
analysis before calling, you were not prepared, and have not taken into
account all of your necessary living expenses and legal provisions. The
result, the IRS employee advises you that you must pay a certain amount
per month which you actually canít afford. You agree to the number out
of desperation to merely get some relief from the IRS levy or Wage
garnishment. For the moment, however, your are glad to get the IRS
off of your back.
What has the IRS done to you? The IRS has set you up to fail. The
problem: your "agreement" wasnít based upon economic reality
and most probably doesnít involve a long term plan of action to
resolve your tax problem. You struggle through the year. When the due
date comes for the tax return, you file your tax return with a balance
due and canít pay. You again delay proper response. You donít know
what to do and are paralyzed.. You default your agreement and the IRS
again issues another IRS levy or Wage garnishment. Now when you call, the IRS
condescendingly states - "you had an agreement before and didnít
live up to it". Now, the IRS refuses to release the IRS levy or
Read about some actual IRS levy/ IRS Wage Garnishment case studies
(see if this sounds like you).
- Some IRS employees
should be unemployed.
immediate levy and garnishment release help click here.
In most cases, TaxSOS.com can obtain your IRS levy release, IRS wage
levy release or IRS wage garnishment release within 1 to 3 days.
The skills of an experienced tax attorney are essential.
If you desire assistance, please contact TaxSOS.com to
resolve your IRS levy or IRS wage garnishment problem. Call for a free consultation: 1-866-482-9707.
for a free IRS Levy or IRS Wage Garnishment consultation using the
TaxSOS.com internet form.
to learn about the TaxSOS.com Wage Levy Release Guarantee.
More Information about IRS Levy / IRS Wage Garnishment :
Process in IRS Collection Actions IRS Restructuring and Reform Act of 1998 - Collection Due
Process (Explanation in Report)
301.6320 - Notice
and Opportunity for Hearing upon Filing of Notice of Lien
301.6330 - Notice
and Opportunity for Hearing before Levy
of Levy - uncollectible, significant hardship
IRS Pre-Seizure and Sale Considerations (restrictions, approval
process, prohibitions etc...).
Security Benefits subject to Levy
Levy on Principal Residence - Final Regulations March 28, 2005
Office of Chief Counsel - Change in Pre-Review
Requirements for Suit Letters Requesting
Judicial Approval of Principal
Residence Seizures (May 19, 2005) PDF File
information is intended for informational purposes only. If legal
advice or other expert assistance is required, the services of a
competent professional should be sought, and this general information
should not be relied upon without such professional assistance.
When the IRS
wants you ... you want TaxSOS.com
contact A. Nathan Zeliff, Attorney at Law
Read Actual Stories of the American Taxpayer