There are millions of Americans who owe money to the Internal Revenue Service (IRS). The federal tax collection agency is not going to go away on its own. The IRS has many powerful debt collection tools, potentially including wage garnishment. In other words, the IRS can come after your paycheck for tax debt. Here is the good news: You have options available to protect your hard-earned income. However, stopping an IRS wage garnishment is time-sensitive. Our Florida tax debt defense attorney can help you stop IRS wage garnishments and protect your paycheck.
IRS Wage Garnishments: Know the Basics
Here is an important point that all taxpayers in Florida need to know: If you owe back taxes and do not resolve the issue, the IRS can legally take money directly from your paycheck. It is called a wage garnishment or a wage levy. Unlike private creditors, the IRS does not need a court order to start the process. Once the levy is in place, your employer must send part of your earnings directly to the government each pay period until the debt is paid or the levy is lifted. You are not without options. However, you need to act quickly to protect yourself and your finances.
An Overview of Federal Law for IRS Wage Garnishments
IRS wage levies are governed by Internal Revenue Code § 6331(a). That matters because while the IRS does have powerful debt collection tools, they are subject to certain rules and regulations that protect taxpayers. Before garnishing wages, the IRS must issue a Notice of Intent to Levy and a Final Notice of Intent to Levy and Notice of Your Right to a Hearing. As a taxpayer, you then have 30 days to request a Collection Due Process (CDP) hearing. Only if no timely response is filed does the levy become effective.
Note: The IRS calculates exempt income using Publication 1494, which sets a small protected amount based on filing status and dependents. However, all remaining wages can be seized.
You Should Be Ready to Respond Right Away to an IRS Notice
You should never ignore an IRS letter. The IRS does not go away on its own. Period. Every notice has a deadline. Acting before those dates gives you options. However, waiting eliminates those options. If you respond quickly, you can often stop the garnishment before it begins by setting up a payment plan, challenging the amount owed, or demonstrating financial hardship. Once the levy starts, stopping it requires formal action through the IRS or the courts. A Florida IRS tax debt defense lawyer can help.
A More Comprehensive Dive Into the Process for Responding to an IRS Wage Garnishment
When you receive a Notice CP90, the 30-day window begins. During that time, you can file Form 12153 to request a CDP hearing with the IRS Independent Office of Appeals. Filing pauses collections activity (a “collection hold”) until the hearing concludes is often a great option for taxpayers who have significant debt. If the IRS has already started a continuous wage levy, you can request release under IRC § 6343(a) by proving that the levy creates an economic hardship. That term (hardship) is defined as the wage levy preventing you from meeting necessary living expenses.
A Payment Plan May Be the Best Path Forward (Payments Can Be Lower than Garnishment)
Most taxpayers can stop wage garnishment by entering into a payment plan. The IRS prefers steady payments over forced collection because it ensures compliance and reduces administrative burden. An installment agreement allows you to pay the debt over time while keeping your paycheck intact. Installment agreements are authorized under IRC § 6159 and detailed in the Internal Revenue Manual 5.14. Once approved, the IRS must release any active wage levy. Taxpayers can apply online or through Form 9465, often combined with a Form 433-A/F for financial disclosure. If you owe less than $50,000 to the IRS, you can apply for a streamlined installment agreement that does not require comprehensive financial disclosures to the IRS.
Some Taxpayers Can Qualify for an Offer in Compromise (Settle Case for Less)
If you cannot afford to pay your full tax debt, you may be eligible for an Offer in Compromise, which allows you to settle for less than the total amount owed. The IRS accepts offers only if it believes it cannot collect the full balance through normal means. Successfully obtaining an OIC immediately halts wage garnishment and resolves the debt permanently once approved. The offer meets the IRS’s minimum calculation standard (the greater of net realizable asset value or future income discounted to present value), and collection stops during review. A top-rated Florida tax debt defense lawyer can help you negotiate an offer in compromise that works. If you truly cannot pay your IRS debt, an OIC should be strongly considered.
We Can Help You Defend Your Paycheck Against the IRS
There are few things more stressful than dealing with collection efforts by the IRS. It is normal to be stressed out, even overwhelmed, if the IRS is currently (or preparing to) garnish your wages for a delinquent tax debt. Here is the good news: You have options available to help stop an IRS wage garnishment. At The Dellutri Law Group, PA, we are proud to be leaders in tax defense for taxpayers. Your initial consultation with our Florida tax debt lawyer is fully confidential and has no obligation.
Call Our Florida IRS Tax Debt Defense Lawyer Today
At The Dellutri Law Group, PA, our Florida tax debt attorney is standing by, ready to protect your rights and your interests. If you are facing a potential wage garnishment from the IRS, we are here to help. Please do not hesitate to contact us today for a completely confidential, no obligation consultation. With an office in Naples, Port Charlotte, Fort Myers, Tampa, and Orlando, we handle tax debt cases throughout the region.