A wage garnishment is a levy that the IRS has a right to issue to an employer of a taxpayer who owes back taxes. Salary includes bonuses, commission, wages etc.
It remains effective until
The IRS must provide proper notification before it can actually issue the levy. This constitutes numerous form letters ending with a letter with a Final Notice of Intent to Levy attached. Once the notice has been sent to the taxpayer, the IRS can issue a garnishment after 30 days from the date of the letter.
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