Wage Garnishment Release Help – IRS Resolution & Settlement 1-866-700-1040
It is best to let former IRS agents and managers get you an in immediate and permanent release of an IRS wage garnishment and tax settlement.
What taxpayers should know about the IRS wage garnishment (668W ) is that it is a continual levy that it never stops until the IRS formally sends over a levy release to the employer.
If the IRS has just send a wage tax garnishment to your employer contact us today to get IRS release Levy help.
There is an exact system and protocol that will need to be followed to get your wage garnishment released. It is very possible if taxpayers have the correct information to get a wage garnishment levy released the same day or usually no longer than three days.
We are comprised of former IRS agents and managers and we know the exact systems, the exact protocol in the exact forms necessary to go ahead and not only get sure wage garnishment levy released but also settle your case.
IRS must give you Notice before they can issue a Wage Garnishment
IRS can usually levy only after these three requirements are met:
1. IRS assessed the tax and sent you a Notice and Demand for Payment;
2. You neglected or refused to pay the tax; and
3. IRS sent you a Final Notice of Intent to Levy and Notice of Your Right to A Hearing (levy notice) at least 30 days before the levy.
How IRS must deliver the Notice
a. IRS may give you this notice in person,
b. Leave it at your home or your usual place of business,
c. Or send it to your last known address by certified or registered mail, return receipt requested.
If your Employer Threatens to Fire Taxpayer Because of a Levy
Sometimes an employer threatens to fire an employee to avoid handling a levy.
This might be a violation of 15 USC 1674.
If the employer fires the taxpayer because of this, the employer might be fined not more than $1000 or imprisoned for not more than one year, or both.
You should refer the taxpayer to the Wage and Hour Division of the Department of Labor (DOL). DOL, not IRS, must decide if the employer violated the law.
Continuous Effect of Levy on Salary and Wages
Unlike other IRS Tax levies, a levy on a taxpayer’s wages and salary has a continuous effect.
It attaches to all future payments, until the IRS Wage Garnishment levy is released.
Wages and salary include fees, bonuses, commissions, and similar items.
All other IRS levies only attach to property and rights to property that exist when the levy is served.
If a bank account is levied, it only reaches money in the account when the levy is served. It does not reach money deposited later.
When other income is levied, the levy reaches payment the taxpayer has a fixed and determinable right to.
If the taxpayer’s right to that payment is not dependent upon the performance of future services, then the levy will reach the future payments as well.
IRS Levy 668A
A Form 668-A is issued to levy an author’s royalties. The author has a fixed and determinable right to royalties for books that have already been published. The levy reaches royalties for sales of those books in the future.
The levy does not reach royalties for books that are written and published later. A new levy must be served to take those royalties.
A Form 668-W can be issued to levy a taxpayer’s retirement income.
The taxpayer has a fixed right to the future payments; therefore, the levy remains in effect until it is released.
Also, see IRM 5.11.6.12, Levy on Non-Liable Spouse in a Community Property State for guidance when the wage levy on the non-liable spouse is not continuous.
Exempt Levy Garnishment Amounts
Part of the individual taxpayer’s wages, salary, (including fees, bonuses, commissions and similar items) and other income, as well as retirement and benefit income, is exempt from levy.
The weekly exempt amount is:
The total of the taxpayer’s standard deduction and the amount deductible for exemptions on an income tax return for the year the levy is served.
Then, this total is divided by 52.
Income that is not paid weekly is prorated, so the same amount is exempt.
In addition, the amount the taxpayer needs to pay court ordered child support is exempt.
IRS Resolution and Settlements
Offers in Compromise /Tax Settlements
The IRS is also expanding a new streamlined Offer in Compromise (OIC) program to cover a larger group of struggling taxpayers.
This streamlined OIC is being expanded to allow taxpayers with annual incomes up to $100,000 to participate.
In addition, participants must have tax liability of less than $50,000, doubling the current limit of $25,000 or less.
Offers in compromise are subject to acceptance based on legal requirements. An offer-in-compromise is an agreement between a taxpayer and the IRS that settles the taxpayer’s tax liabilities for less than the full amount owed.
Generally, an IRS offer or settlement will not be accepted if the IRS believes that the liability can be paid in full as a lump sum or through a payment agreement. The IRS looks at the taxpayer’s income and assets to make a determination regarding the taxpayer’s ability to pay.
Wage Garnishment Release Help – IRS Resolution & Settlement – Former Agents know System
