Tax Law & IRS Problem Resolution
Wage Garnishments, Wage Levy________________________________________________ |
Wage garnishment or wage levy is one of the most frequent tax levy tools used by the IRS and state taxing authorities to collect back taxes or tax debts. IRS, however, uses wage garnishment or a levy on salary and wages only as a last resort and only when its other options are exhausted. Section 6331(e) of the tax code provides that a wage levy is continuous from the date such levy is first made until the levy is released. Section 6331(h) of the tax code limits the amount of such continuous levy to a maximum of 15% of the amounts due to taxpayer. In addition, section 6334(d)(2) of the Internal Revenue Code exempts a portion of weekly wages from the amounts withheld from an individual's salary as wage garnishment. The amount of exemption is sum of standard deductions plus aggregate amount of the deductions for personal exemptions divided by 52.
It should be noted that during the period wage levy is in effect the taxpayer continues to pay interest and penalty on the unpaid tax. To make an analogy, an individual who owes money to his credit card company but keeps paying the minimum amount due, is still paying interest on his total credit card debt. The interest rate on a tax debt is usually higher than the commercial rate. In addition, the taxpayer is assessed a tax penalty which sometimes can exceed the amount of the original tax. However, the real drawback for a taxpayer whose wages are garnished is that the employer's knowledge of the fact that an employee is a delinquent taxpayer may result in negative employment consequences such as job loss.
IRS collection actions fall under Fair Tax Collection Practices which is the subject of section 6304 of the tax code. For example, if the IRS knows that the taxpayer is represented by a lawyer, the IRS cannot contact the taxpayer. In addition, the IRS is barred from engaging in conduct the natural consequence of which is to harass, oppress or abuse the taxpayer.
If you are the subject of IRS salary garnishment or part of your salary is withheld as wage levy, contact Kamyar Mehdiyoun, IRS tax attorney in Rockville, Maryland, to learn how we can assist you in removing or minimizing the amounts withheld from your wages.
Kamyar Mehdiyoun's tax law firm, located in Rockville, Maryland, represents clients nationwide in tax controversy matters before the Internal Revenue Service (IRS). We also provide tax advice relating to disputes with the taxing authorities in Washington, D.C., Maryland, New York, and Massachusetts. Our tax litigation and tax controversy services relate to the following areas of tax law:
Income tax, Sales Tax and Use Tax, Business Tax, Employment Tax, Payroll Taxes, Civil & Criminal Tax Litigation, Tax Disputes, Tax Audits, Tax Liens, Tax Levies, Tax Seizures, IRS Bank Levies & Bank Liens, Wage Garnishments, Wage levies, IRS Tax Penalties for Failure to File and Failure to Pay Taxes, State & IRS Tax Penalties for Tax Fraud and Tax Delinquency, IRS Offers in Compromise, IRS Installment Plan Agreements, IRS Trust Fund Recovery Penalties, IRS Innocent Spouse Relief.
Washington, D.C. area IRS tax attorney, Kamyar Mehdiyoun, focuses his practice on IRS tax debt relief, IRS tax resolution, IRS tax debt resolution, tax abatement, tax penalties, tax evasion and tax collection matters, tax obligations, tax liability, delinquent taxes, IRS tax delinquency, IRS collections, back taxes, and tax court litigation issues.
Rockville, Maryland IRS tax attorney, Kamyar Mehdiyoun, represents clients nationwide in tax controversy matters before the Internal Revenue Service (IRS). We also provide tax advice relating to disputes with the taxing authorities in Maryland and Washington, D.C. including the following counties and towns in the Washington, D.C. metro area:
Anne Arundel County, Allegany County, Baltimore County, Caroline County, Carroll County, Cecil County, Charles County, Dorchester County, Frederick County, Garrett County, Harford County, Howard County, Kent County, Montgomery County, Prince George's County, Saint Mary's County, Somerset County, Talbot County, Washington County, Annapolis, Baltimore, Bel Air, Bethesda, Cambridge, Centreville, Chestertown, Columbia, Cumberland, Cockeysville, Denton, Dundalk, Easton, Ellicot City, Frederick, Gaithersburg, Germantown, Glen Burnie, Hagerstown, Montgomery Village, Myersville, Rockville, Silver Spring, Towson, Arlington, Alexandria, Annandale, Catonsville, Elkridge, McLean, Pikesville, Potomac, Taneytown, Thurmont, Upper Marlboro, Westminster.
If you need a tax lawyer or a tax attorney to represent you before the IRS, state taxing authorities, or the U.S. tax court, contact the Law Offices of Kamyar Mehdiyoun. Kamyar Mehdiyoun's taxation law firm is located in Rockville, MD and serves Maryland, Virginia and the Washington, D.C. metro area, as well as the rest of the U.S.
Free Initial Consultation Contact Us: (240) 499-8333 Our mission is to represent small
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Law Offices of Kamyar Mehdiyoun, 38 Maryland Avenue, Rockville, MD 20850, Phone: (240) 499-8333 Copyright © 2010 Law Offices of Kamyar Mehdiyoun. All rights reserved. Disclaimer | Site Map |
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