In a BLR webinar presentation entitled ‘Payroll: How to Legally Handle Tax Levies and Garnishments’, Attorneys Clint Robison and Amy Jensen explain that when a person receives a tax levy, they will get a notice from the Internal Revenue Service (IRS) and their employer will also get a document known as Form 668W Notice of Levy on Wages, Salary, and Other Income. These following points can be noted about the tax levy form and notice from the IRS:
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- The form can be found online and has six parts
- The IRS clearly states that the notice is not a bill but basically a notice of a levy intended to collect money from a certain tax payer
- The IRS also informs the employer that notice has also been given to their employee
- The IRS explicitly informs the employer that the levy requires that the employer turn over the stated funds from the employee’s wages and salary until the levy is released
- The money that is levied is not exempt
- If the employee is no longer employed or the employer does not owe the employee any wages, the IRS also recognizes that this can occur and requests that the employer provide this information
- Under no circumstances should the form be ignored; It is also possible to contact the IRS by telephone to provide information about the current work status of the employee
Clint Robinson and Amy Jensen are lawyers with Hinshaw & Culbertson, one of the largest and oldest law firms in the country. Clint Robinson can be reached at crobison@hinshawlaw.com. Amy Jensen can be reached at ajensen@hinshawlaw.com.