Introduction:
Few things are more stressful than finding out the IRS is taking money directly from your paycheck. Wage garnishment is one of the IRS’s strongest collection tools, but it doesn’t happen overnight. Understanding the process can help you act before it’s too late.
The IRS Collection Process. Before garnishing wages, the IRS must send a series of notices:
- CP14 Notice – First notice of balance due.
- CP501/CP503 Notices – Reminders that your account is delinquent.
- CP504 Notice – Warning that the IRS intends to levy.
- Final Notice of Intent to Levy (Letter 1058 or LT11) – The last step before garnishment.
Only after these notices—and after giving you a chance to respond—can the IRS legally garnish wages.
Your Right to a Hearing When you receive a Final Notice of Intent to Levy, you also gain the right to request a Collection Due Process (CDP) hearing. This is your opportunity to challenge the levy or propose alternatives like an installment agreement.
How to Stop or Prevent Garnishment
- Pay in full if possible
- Negotiate an installment agreement
- Submit an Offer in Compromise
- Request the Currently Not Collectible status if you can’t afford payments
Conclusion:
The IRS doesn’t garnish wages without warning—but ignoring notices is what makes garnishment inevitable. Acting early gives you more options and more control.
If you’ve received a levy notice, call us immediately. We can step in and protect your paycheck.
Disclaimer:
This post does not constitute legal advice and does not create an attorney-client relationship, it is merely a general discussion of points of the law and may not be complete or up to date. Please contact our office for a consultation to discuss how tax laws may be relevant to your specific situation.