Levies

IRS Wage Garnishment: How Release Works

A wage levy does not stop on its own.

An IRS levy on wages is continuous. Under IRC 6331(e), it stays in effect from the date it is first made until it is released under IRC 6343. Every payday it takes more.

Grounds for release

IRC 6343(a)(1) requires release in listed situations, including an installment agreement that does not provide otherwise, economic hardship, and a liability that is satisfied or no longer enforceable because of lapse of time.

Why it happened

Wage levies follow notices. If notices went unanswered, the IRS moved on to enforcement.

Make it permanent

Getting a levy released is step one. Resolving the debt so it does not come back is step two. See payment plans.

General information only, not legal advice. Reading this page does not create an attorney-client relationship. Laws and IRS procedures change; the sources cited were reviewed on the date shown above.

Before you talk to an agent

Exposure is a legal problem. Treat it like one.

If you think a tax problem could carry criminal exposure, talk to a lawyer before you talk to the IRS. Conversations with your lawyer are privileged. Conversations with an agent are evidence.