I.R.S. Rules
There are only a few requirements that must be met before the IRS starts
a wage garnishment:
The IRS must have assessed the tax and sent a Notice and Demand for
Payment;
The taxpayer must have neglected or refused to pay the tax; and,
The IRS must have sent a Final Notice of Intent to Levy and Notice of
Your Right to A Hearing (levy notice) at least 30 days before the levy.
The IRS can serve the Final Notice in person, leave it at the taxpayer’s
home or usual place of business, or send it to the last known address by
certified or registered mail. It is important to note that the IRS is
only required to send the Final Notice to the last address known to it.
The taxpayer does not need to actually receive the notice for it to be
effective. Many taxpayers never actually receive the final notice. Those
taxpayers may not realize they are in danger of receiving a levy until
their wages are actually garnished. Can not take more than 2% of the
person's wages |
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