IRS Wage Levy -- IRS Levy Rules and Taxpayer Rights




IRS Wage Levy: The IRS tax relief team at Flat Fee Tax Service, Inc. can have your IRS wage levy (a/k/a wage garnishment) stopped, released and removed in 1 day / 24 hours. In fact, the experienced IRS Tax Attorneys at Flat Fee Tax can have your paycheck restored and the IRS levy stopped in a matter of hours.

IRS Problems to Stopping an IRS Wage Levy: If you have an IRS Revenue Officer assigned to your case, then having an IRS levy released becomes more complicated. You will need to provide pay stubbs, bank statements and you will need to provide a 433 Form which is a financial disclosure before a Revenue Officer removes the levy. If you are trying to handle your IRS problems on your own, you are making a "huge mistake."


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IRS Wage Levy -- IRS Wage Garnishments

Your Paycheck -- Your Social Security -- Your Bank Account


IRS LEVY RULES: There are very few requirements needed by the IRS before the IRS places a levy on your paycheck, your Social Security benefit or your bank account(s). 
  1. The IRS must have assessed your tax debt and the IRS must have sent you, the struggling taxpayer, a Notice of Intent to Levy. If you have not filed some of your tax returns, the IRS will file what is called "Substitute for Return" for each delinquent tax year. A Substitute for Return is not a tax return. A Substitute for Return is a tax assessment. It is the method that the IRS uses to create a tax debt and that allows the IRS the legal authority to seize your paycheck, your Social Security benefit or your bank account(s).
  2. You, the taxpayer, must have neglected or refused to pay your back tax liability.
  3. The IRS must have sent you, the taxpayer, a Notice of Intent to Levy and Your Right to a Hearing. The IRS can serve the Notice of Intent to Levy in person. The IRS can leave the Notice of Intent to Levy at your home or usual place of business (place of employment). The IRS can send the Notice of Intent to Levy to your last known address by certified or registered mail. PLEASE NOTE: The IRS only has the obligation to send you the Notice of Intent to Levy. The IRS does not have an obligation to make sure that you received the Notice of intent to Levy for the notice to be effective.

When the IRS sends a levy to your bank, the levy will instruct your bank to seize all of your funds that were in your account at the time of the levy. A bank levy is like a "snapshot in time" as it will only seize whatever funds are available and in your account at the time of the levy. Your bank will be instructed to hold the money seized for twenty-one (21) days which includes Saturday, Sundays and holidays. It doesn't allow you much time to recover your funds. The chances of a taxpayer getting any portion of the seized funds back are simply "slim and none."

Your bank will be ordered and obligated to forward the seized funds to the IRS at the end of the 21 day holding period so this does not provide you with much time. There are tactics that can be utilized to have the seized money returned to you, the taxpayer, but you will need the services of an experienced IRS tax Attorney to accomplish this. Do not expect the IRS to release the funds seized in a bank levy to a naive and inexperienced taxpayer. Without an experienced IRS Tax Attorney to negotiate with the IRS, your chances for success are "just about zero."


IRS Final Notice



If you have received an IRS Notice of Intent to Levy or have had the IRS execute a bank levy at your financial institution, you can be sure that the IRS will deliver to your employer an order to seize your paycheck. This is a wage levy which is also known as a wage garnishment. The difference between a wage levy and a bank levy is this: a wage levy is "continuous" which means that the IRS will order your employer to take money from your paycheck (or Social Security) until your back tax debt is paid in full or stopped and released. A bank levy is a "snapshot" in that the IRS will seize whatever is in your bank account at the time of the levy whether it is $1.00 or $5,000.00 and the IRS will need to wait 21 days for that money to be sent to them. 

You, the taxpayer, have a tax liability and the IRS has been sending you notice upon notice. The IRS then sends a certified letter to you but you decide not to receive it, so you don't pick it up. Well, the decision to not pick up certified mail from the IRS is "mistake number 1." A taxpayer cannot have their rights enforced if they don't know what the IRS plans to do to them. Our recommendation to any taxpayer is to pick up the certified mail and immediately contact us at Flat Fee Tax Service, Inc. Our experienced IRS Tax Attorneys will protect you because we know the tax code and know what your rights are.






1 DAY / 24 HOURS

The IRS tax relief team, at Flat Fee Tax Service, Inc., can have your IRS wage levy (garnishment) stopped and released in one (1) day and sometimes in a matter of hours. However, be advised, that should you have an IRS Revenue Officer assigned to your case it will be more complicated and require more effort to have your levy released. An IRS Revenue Officer has been assigned to you because of a "serious reason." For a levy to be released by a Revenue Officer, you need to understand that pay stubs and bank statements will need to be provided. A complete financial statement will be required. If you try and "go it alone" with an IRS Revenue Officer, you will lose. It's that simple.





The money seized by the order for your employer to comply with the IRS levy, will be sent directly to the IRS on a continuous basis. A "continuous basis" means that the IRS only needs to do this once for it to be effective unless the levy is stopped and released. The IRS allows for what is called an "exempt" amount to be given to a taxpayer but we can assure you that the "exempt" amount will be small and will leave you destitute. You will be left without enough money to pay your rent, your car payment, your utilities and will barely have enough money for food. 

As mentioned previously, an IRS wage levy is continuous and needs to be applied only once and will stay in effect until your back tax debt is paid in full or released under IRS Section 6343. The same hold s true for wages as it does for an IRS levy on Social Security, except an IRS levy on Social Security has more rules and pitfalls.




When a taxpayer who is on Social Security or Social Security Disability (SSDI), they fall under the Federal Payment Levy Program or FPLP. What does this mean to the taxpayer? The IRS is allowed to automatically take 15% of your Social Security benefit on a continuous basis until the back tax debt is paid in full or the Levy is released and stopped. Penalties and interest will continue to be added to your tax debt so it will be a very long time time before you see your full benefits if you do nothing.

The IRS has a computer system called the Automated Collection System and their computer talks to the   Federal government's computer that dispenses checks which is called the Financial Management System. These two (2) computers mix and match Social Security numbers at least once a month. Once an IRS levy gets ahold on your Social Security check, expect yourself to be missing your full benefit for at least the next several months even under the best of conditions. yes, the IRS levy can be stopped but the problem is that the IRS computer needs to "talk" to the Financial Management System (FMS) computer and by the time that happens, voila, you are out short on several benefit checks.


We cannot tell you how many times we get a new client, who is being levied by the IRS, and their next paycheck is within days of being processed. Yes, we have had great success in stopping those IRS levies in a matter of hours, but, a taxpayer who waits until the last moment, is asking for trouble.

Section 6334 of the Internal Revenue Code [26 U.S.C. 6334(c)] allows for the seizure of Social Security and Social Security Disability (SSDI) benefits to be subject to an IRS levy for unpaid federal income taxes.

Through the Federal Payment Levy Program (FPLP), Social Security and Social Security Disability (SSDI) benefit payments outlined in Title II of the Social Security Act, which include Federal Old Age, Survivors and Disability Insurance benefits are subject to a 15% (per cent) IRS levy to pay for delinquent federal taxes.

Because the Federal Payment levy Program (FPLP) is used to satisfy your federal back tax debt, the IRS can levy you regardless of the amount that you owe. This is different than the 1996 debt Collection Improvement Act that states that the first $750.00 is off limits to satisfy non-tax debts. Fifteen per cent (15%) minimum will be levied from your Social Security benefit regardless of whether or not the remaining benefit amount sent to you is less than $750.00.


(Yes, the IRS Can Take All of your Money)

The IRS is not limited by I.R.C. (Internal Revenue Code) 6331(h) in taking fifteen per cent (15%) of your paycheck, your Social Security, your Social Security Disability (SSDI), your commission check or any other form of income that you may have. An IRS Revenue Officer can sign off on what is called a Manual Levy. This is in addition to the levy that is already in place. Under Internal Revenue Code (IRC) 6331(a) permits an IRS levy on all of your wages, Social Security, etc.

You should be prepared for a Manual Levy if you, the taxpayer, have many years of unfiled tax returns, have a Revenue Officer assigned to your case or have sent the IRS letters regarding their authority to collect taxes and the constitutionality of the income tax law. If you send these letters to the IRS, which I refer to as "crazy letters", then be prepared for the consequences. You do not want to be labeled as a "tax protester." All the IRS has to do to enforce the Manual Levy collection method is to deem it fit and appropriate.


  1. Do nothing or "go it alone" and have your paycheck, Social Security, commission check or bank account seized. That's one option. Or you can,
  2. Hire Flat Fee Tax Service, Inc. and have your IRS levy stopped and released. Our IRS tax relief team has never failed to have a levy released.
  3. Hire Flat Fee Tax Service, Inc. and have all of your delinquent tax returns prepared properly so that you are compliant have all of your rights restored.
  4. Hire Flat Fee Tax Service, Inc., who offers our clients affordable IRS help, to work on your IRS settlement through the Offer in Compromise program which has been eased for more taxpayer participation.
  5. Hire Flat Fee Tax Service, Inc. and have our IRS tax relief experts work on having you declared to be Currently not Collectible.
  6. Hire Flat Fee Tax Service, Inc. and have our experienced IRS Tax Attorneys negotiate t]your best possible Installment Agreement.

IRS Consultations

I am Dave Rosa, the V.P. of Client relations at Flat Fee Tax Service, Inc. which provides affordable IRS tax relief to struggling taxpayers nationwide. In fact, Flat Fee Tax Service, Inc. successfully represents taxpayers, who have IRS problems, throughout the world. 

The information that we have provided you here, should give you a pretty good idea what can be in store for you if you continue to ignore your IRS problem. Whether you engage our IRS tax relief team or another firm, be sure to get reliable, credible and thorough IRS tax representation. 

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  1. If you have a tax debt owed to the IRS and have received a Notice of Intent, contact Flat Fee Tax Service, Inc. immediately. Our website is: Our information blog is: Our updates can be viewed by following us on Twitter:


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