IRS Wage Garnishment Help in Orlando

If the IRS is taking part of your paycheck, it keeps taking from every paycheck until the levy is released. Below: what the IRS can do in each situation, the exact grounds the IRS uses to release a wage levy, and how I handle it for you.

Already have a levy, a garnishment or a final notice? Call (407) 531-8705 and tell me it is urgent. I will prioritize it.

When a levy or garnishment is active, the first steps are a signed Form 2848 Power of Attorney and a call from me to the IRS asking for a hold on collection. In many of my cases, once the Form 2848 is signed and I have called the IRS, collection has been put on hold within 24 to 48 hours. The IRS makes that decision, so I cannot promise it in any individual case.

The short answer: an IRS wage levy is continuous until it is released under IRC 6343. The IRS must release a levy in these situations, listed in IRC 6343(a)(1) and (e):

• The liability is satisfied, or becomes unenforceable by lapse of time.
• Release will facilitate collection.
• You enter an installment agreement (unless the agreement provides otherwise).
• The IRS determines the levy is creating an economic hardship due to your financial condition.
• For a wage levy, you and the IRS agree the tax is not collectible (IRC 6343(e)).

The IRS releases a levy on Form 668-D, Release of Levy/Release of Property from Levy.

If you are in Orlando or anywhere in Central Florida and your paycheck is already being cut, call (407) 531-8705. I am Peter Kici, an Enrolled Agent and a Marine Corps veteran.

Which of these is happening to you right now?

• My paycheck is already being cut.
• I received a notice that the IRS will levy my wages.
• I want to know if a payment plan can stop it.
• The garnishment leaves me unable to pay my basic bills.
• I want to know how much of my paycheck is protected.

What happens once the IRS levies your paycheck?

If this is you: your employer told you the IRS sent a wage levy, or your paycheck came in short and you know why. Do this now: call me and send me the levy notice. Every pay period the levy stays in place, more of your pay goes to the IRS.

What does the IRS require of your employer?

Per the IRS page What if I get a levy against one of my employees:

• The wage levy is Form 668-W, Notice of Levy on Wages, Salary and Other Income. Employers generally have at least one full pay period after receiving it before they are required to send any funds from the employee’s wages to the IRS.
• The employer gives you a Statement of Dependents and Filing Status to complete and return within three days. If the employer does not receive it in three days, the exempt amount is figured as if you are married filing separately with no dependents. The statement can be given to the employer later to change the exempt amount (IRM 5.11.5).
• IRS Publication 1494 is the table the employer uses to figure the amount exempt from levy. Part of your wages is sent to the IRS each pay period until you make other arrangements, the amount owed is paid, or the levy is released.
• When all the tax shown on the levy is paid in full, the IRS issues a Form 668-D. The IRS may also release a levy if the taxpayer makes other arrangements to pay the tax debt.

Paycheck being cut right now? Every pay period counts. Send me the Form 668-W and I will tell you, plainly, which release grounds fit your facts and what I would do first.

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What if you only received a notice that the IRS will levy your wages?

If this is you: you have a letter saying the IRS intends to levy, and your pay has not been touched yet. The notice carries a date that matters.

Do this now: call me and send me the notice before the date on it passes. A timely Collection Due Process hearing request suspends the levy actions that are the subject of the hearing, and once the window closes that protection is gone.

What notice should you have received first?

Before a levy, the IRS sends a Notice of Intent to Levy and Notice of Your Right to a Hearing, issued as an LT 11 or a Letter 1058. Under IRC 6330 the notice must be given in person, left at your dwelling or usual place of business, or sent by certified or registered mail, return receipt requested, to your last known address, not less than 30 days before the day of the first levy. The IRS explains the letter at Understanding your LT11 notice or letter 1058.

What is the 30-day window, and what is your Collection Due Process right?

The notice gives you the right to request a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals. The request is made on Form 12153, Request for a Collection Due Process or Equivalent Hearing, which we prepare and file for you. Three things matter here:

• The 30-day deadline is strict. IRS Publication 1660 says the request must be sent to the address on the levy notice and postmarked on or before the 30th day after the date of the levy notice. IRM 5.1.9 describes the period as commencing the day after the date of the CDP levy notice. Miss it and the hearing that stops the levy is gone.
• A timely request suspends the levy actions that are the subject of the hearing. Under IRC 6330(e)(1), those levy actions and the running of the period of limitations under IRC 6502 are suspended for the period during which the hearing, and appeals in it, are pending.
• Collection alternatives can be raised. IRC 6330(c)(2)(A) allows raising at the hearing any relevant issue relating to the unpaid tax or the proposed levy, including offers of collection alternatives such as an installment agreement or an offer-in-compromise. Under 6330(c)(2)(B), the underlying liability may also be challenged if the taxpayer did not receive a statutory notice of deficiency or did not otherwise have an opportunity to dispute it.

If the CDP request is not timely, only an equivalent hearing is left. Per Publication 1660, it must be postmarked on or before the end of the one-year period after the date of the levy notice, and “the law does not prohibit levy and the collection statute is not suspended” during an equivalent hearing. IRC 6330(a)(1) requires the notice only once for the taxable period, so if a levy is already in place, the CDP window for that period may have closed. The release grounds below remain.

Got a notice that says the IRS will levy your wages? Do not let the date on it pass. Send me the letter. I will tell you which route fits your facts: a hearing request, a payment plan, or something else.

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When must the IRS release a wage levy?

The IRS (levy release page) and IRC 6343(a)(1) list the grounds. These are the ones that matter for wages.

1. Can an installment agreement stop a levy?

If this is you: you can afford monthly payments, and you want the IRS to stop taking your paycheck.

Under IRC 6343(a)(1)(C), the IRS must release a levy when you have entered into an agreement under IRC 6159 to satisfy the liability by installment payments, unless the agreement provides otherwise. IRC 6331(k)(2) also bars levy while an installment agreement offer is pending, while an agreement is in effect, and for 30 days after a rejection or termination (and, if a timely appeal is filed within those 30 days, while the appeal is pending). Under IRM 5.14.1.5, if an installment agreement is identified as pending and a levy is outstanding, the levy may be released but is not required to be; if an agreement is approved, an outstanding levy must be released unless the agreement provides otherwise.

The catch is compliance. IRM 5.14.5 says individual taxpayers must file all required returns and be current with payment requirements, such as estimated tax payments or federal income tax withholding. A request that is incomplete, or made while returns are still missing, can be rejected; under IRC 6331(k)(2) the levy bar ends 30 days after a rejection unless an appeal is filed. We put the request together and handle it with the IRS.

Want a payment plan to replace the garnishment? The IRS requires your returns to be filed and your payments current first. I will check where you stand and tell you if a plan is realistic.

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2. Can economic hardship stop a levy?

If this is you: the garnishment is taking money you need for rent, food, medical care or getting to work. Do this now: call me.

IRC 6343(a)(1)(D) requires release when the IRS has determined the levy is creating an economic hardship due to the financial condition of the taxpayer. The regulation, 26 CFR 301.6343-1(b)(4), defines economic hardship as satisfaction of the levy, in whole or in part, causing an individual taxpayer to be unable to pay reasonable basic living expenses, and it addresses good faith, including falsifying financial information, inflating actual expenses or costs, and failing to make full disclosure of assets. The IRS Collection Information Statement for individuals is Form 433-F. Under IRM 5.11.2.3.1.4, where the financial analysis shows a full or partial levy release is warranted to relieve economic hardship, the taxpayer has a statutory right to enough relief to end the hardship.

Can’t cover basic bills because of the garnishment? Hardship is a real ground for release, but it has to be documented honestly. I will go through your numbers with you and tell you if it fits.

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3. Does a levy stop when the liability is satisfied or unenforceable by lapse of time?

The levy must be released if the liability is satisfied or becomes unenforceable by reason of lapse of time (IRC 6343(a)(1)(A)). Under IRC 6502(a)(1), collection by levy must generally be made within 10 years after the assessment of the tax, and the statute provides for extensions in some situations (and IRC 6330(e) suspends the period during a timely CDP hearing), so this ground needs a precise statute-date review.

4. What other grounds stop a levy?

• Release will facilitate collection (IRC 6343(a)(1)(B)).
• Agreement that the tax is not collectible (IRC 6343(e)): for a levy on salary or wages, upon agreement with the taxpayer that the tax is not collectible, the IRS shall release the levy as soon as practicable. See IRM 5.16.1, which refers to the tax being “currently not collectible.”
• Offer in compromise pending (IRC 6331(k)(1)): no levy during the period an offer-in-compromise is pending, and for 30 days after rejection (longer if a timely appeal is filed). An offer is pending beginning on the date the IRS accepts it for processing.
• Wrongful levy (IRC 6343(b)): if the IRS determines that property has been wrongfully levied upon, the statute lets it return the property or an equal amount of money.

The IRS says that if it denies your request to release a levy, you may appeal that decision, before or after the IRS places a levy on your wages, bank account, or other property.

How much of your paycheck is exempt?

If this is you: the IRS is taking your pay and you want to know what it has to leave you. Do this now: call me right away. The exempt amount turns on a statement the employer needs within three days, and if it is not received, the IRS uses the lowest exemption.

The wage exemption is in IRC 6334(a)(9) and (d). In plain terms, the exempt amount is based on the standard deduction plus an amount for dependents, divided by 52, with a corresponding amount for other pay periods. The IRS publishes the dollar tables in Publication 1494, whose current edition covers 2026. The Code adjusts the dependent amount for inflation (IRC 6334(d)(4)(C)), so the current year’s table controls.

• Dependents and filing status. Under IRC 6334(d), the exempt amount depends on a written and properly verified statement of the facts needed to determine it. If the employer does not receive your Statement of Dependents and Filing Status within three days, the IRS says the exempt amount is figured as married filing separately with no dependents. That default usually leaves you with less of your paycheck.
• Age 65 or older, or blind. Publication 1494 has a table for the additional exempt amount for taxpayers at least 65 years old and/or blind.
• Court-ordered support of minor children. Under IRC 6334(a)(8), if you are required by a court judgment entered before the date of levy to contribute to the support of your minor children, so much of your wages as is necessary to comply with the judgment is exempt. The IRS also says it will release from levy the amount you need to pay court-ordered child support ordered before the levy was received by your employer.
• More than one income source. The IRS says it may allocate the exemptions to another income source and levy on 100% of the income from a particular employer.

What is the difference between an IRS wage levy and a wage garnishment?

• An IRS levy is a legal seizure. The IRS describes it this way: “An IRS levy permits the legal seizure of your property to satisfy a tax debt.” Under IRC 6331(a), if a person liable for a tax neglects or refuses to pay it within 10 days after notice and demand, the IRS may collect it by levy. Under IRC 6331(d), the levy comes only after written notice of intent to levy, given no less than 30 days before the day of the levy.
• A wage levy is continuous. Under IRC 6331(e), a levy on salary or wages is continuous from the date it is first made until it is released under IRC 6343.

Does Florida’s head of family statute apply to an IRS levy?

Florida Statute 222.11 provides that all of the disposable earnings of a head of family whose disposable earnings are less than or equal to $750 a week are exempt from “attachment or garnishment.” The statute does not mention federal levy. The Internal Revenue Code has its own exemption list: IRC 6334(c) says no property is exempt from levy other than the property specifically made exempt by 6334(a), and the wage exemption is the formula in 6334(d), covered above. Do not assume the Florida figure sets your exempt amount on an IRS levy; the 6334 formula and IRS Publication 1494 do.

What does Peter Kici, EA do?

I am an Enrolled Agent. The IRS describes an enrolled agent as a person who has earned the privilege of representing taxpayers before the Internal Revenue Service. When a client calls with a wage levy, the work generally runs in this order:

1. Address the levy. After you sign Form 2848, I contact the IRS about your case and request a hold or a release while we put a resolution together, on the ground that fits (for example a pending installment agreement, hardship, or a timely CDP request). Whether the IRS grants it depends on the facts, and I cannot promise a result.
2. Get you compliant. Pull transcripts, file any missing returns, and get estimated payments or withholding current.
3. Work toward a resolution. That might be an installment agreement, a hardship or not-collectible determination, a CDP hearing with a collection alternative, or an offer in compromise. The right one depends on your income, expenses, assets, and the collection statute.

What you do: bring me the notice and the letters you have. What I do: work the case with the IRS and tell you plainly where you stand. If you do not need to hire anyone, I will say so.

If you also have a bank levy or a notice about seizure, see our guide to stopping an IRS levy, bank levy and asset seizure, and our page on IRS levy release. See also IRS collection actions defense and our IRS tax relief services, and our Orlando tax debt relief page.

What are the most common questions about IRS wage garnishment?

What makes the IRS release a wage garnishment?

The levy has to be released under IRC 6343: the liability is satisfied, you enter an installment agreement that does not provide otherwise, the IRS determines the levy is creating an economic hardship, or another ground applies. Before a levy starts, a timely Collection Due Process hearing request suspends the levy actions that are the subject of the hearing (IRC 6330(e)).

Can a wage garnishment be stopped before it starts?

Often, if we act before the 30-day window on the Notice of Intent to Levy and Notice of Your Right to a Hearing (LT 11 or Letter 1058) closes. A timely CDP request suspends the levy actions that are the subject of the hearing, and IRC 6331(k)(2) bars levy while an installment agreement offer is pending.

Is there an IRS form to stop wage garnishment?

No single form does it. The forms that come up are Form 12153 (request for a CDP or equivalent hearing), Form 9465 (installment agreement request), Form 433-F (Collection Information Statement) and the Statement of Dependents and Filing Status that goes with the Form 668-W. The IRS releases a levy on Form 668-D. We prepare and file the ones your case needs.

Can I get an IRS garnishment reduced?

Sometimes. A common problem is the exempt amount itself: if the employer does not receive the Statement of Dependents and Filing Status in three days, the exempt amount is figured as married filing separately with no dependents. Under IRM 5.11.2, a hardship release can be full or partial. We review both. Results depend on the facts of your case.

What is a wage levy?

It is the IRS taking part of your pay through Form 668-W served on your employer. Under IRC 6331(e) it is continuous from the date it is first made until it is released under IRC 6343.

What is the difference between a levy and a garnishment?

An IRS levy is a legal seizure of property to satisfy a tax debt, made under IRC 6331. Fla. Stat. 222.11 exempts a head of family’s disposable earnings up to $750 a week from “attachment or garnishment” and does not mention federal levy; the IRS levy wage exemption is the formula in IRC 6334(d).

How long does an IRS levy last?

A wage levy is continuous from the date it is first made until it is released under IRC 6343. Under IRC 6502(a)(1), collection by levy must generally be made within 10 years after assessment, subject to the extensions and suspensions the Code provides.

Does a levy release mean I no longer owe the tax?

No. The IRS states that the release of a levy does not mean you do not have to pay the balance due, and that if you do not make arrangements with the IRS, a levy may be reissued.

Where can I get IRS wage garnishment help in Orlando?

Call (407) 531-8705 or book a free confidential consultation. We handle IRS levy cases for people throughout Orlando and Central Florida. More on how we take these cases: Stop IRS Wage Garnishment.

Your next step is a free confidential consultation with Peter.

The free confidential consultation is a 20 to 30 minute call with me, not an intake rep. I look at where your account stands, walk through which options are realistically on the table and which are not, and tell you plainly if you do not need to hire anyone.

What to bring: the Form 668-W and any IRS letters you have received. If you do not have your records, call anyway. If we work together, the first step is usually a Form 2848 Power of Attorney so we work from the IRS record instead of guesswork.

Who you would be talking to: Peter Kici, EA, an Enrolled Agent and Marine Corps veteran, with 19 five-star Google reviews and a BBB A rating (BBB accredited since 2024).

Choose the easiest way to reach me:

• Call (407) 531-8705
• Book your free confidential consultation
• Request a free confidential consultation online
• Or send a message through our contact page

Free with the consultation: the guide The Ultimate Survival Guide for IRS Tax Issues & Trouble, written by Peter, so you understand the notices and options before we talk. Download it free, no obligation. Results depend on the facts of each case, and nothing on this page is a guarantee of an outcome.

Peter Kici, EA, is an Enrolled Agent licensed by the U.S. Department of the Treasury to represent taxpayers before the Internal Revenue Service (IRS). This page is general information, not advice for your specific situation.