If taxpayer disrespects the demands for tax payment, then the IRS sends a legal notice that it will be resorting to other means to collect the tax debt. The IRS does not have to provide any further notice before beginning with the tax collecting process for IRS debt. The IRS is given broad collection powers and authority. It is not unlawful for the IRS to issue a wage garnishment as one of the methods of tax collection.

Basically, a wage garnishment or IRS wage levy is a written notice sent by the IRS to the taxpayer's employer requiring the employer to withhold a significant percentage of the employee's salary and to forward it directly to the IRS. Employers must follow the instructions of the IRS. If employers ignore wage garnishments serious penalties can be imposed.