Continuous Wage Levy Defense: Stop IRS Garnishment in Florida

Your paycheck disappears before you can pay rent. Your employer receives a notice you never expected. Suddenly, the IRS is taking a significant portion of every paycheck until your tax debt is gone. This is the reality of a continuous wage levy, and it can happen faster than most people realize.

Unlike a one-time bank levy, a wage levy keeps running. It attaches to every paycheck, automatically, until the debt is paid in full or you take action to stop it. For Florida workers living paycheck to paycheck, that difference can be financially devastating.

What Is a Continuous Wage Levy?

A continuous wage levy is an IRS enforcement tool that automatically withholds part of your paycheck each pay period until your tax debt is resolved.

The IRS issues a continuous wage levy under the authority of Internal Revenue Code Section 6331. Once your employer receives IRS Form 668-W (Notice of Levy on Wages, Salary, and Other Income), they are legally required to comply. Your employer then withholds a portion of each paycheck and sends it directly to the IRS.

The levy continues with every pay period without any additional notice to you or your employer. The levy remains in effect until it is released; employers usually continue to honor it without a new notice. It stays in place until the liability is satisfied, released, or resolved through another arrangement.

How Much of Your Paycheck Can the IRS Take?

The IRS uses Publication 1494 to calculate the exempt amount, leaving you with only a minimal portion of your earnings each pay period.

Florida has no state income tax, but that does not shield your wages from federal enforcement. The IRS determines how much to leave you based on your filing status and the number of exemptions you claim on the Statement of Exemptions form (Part III of Form 668-W). Whatever remains above that exempt amount goes directly to the IRS.

The exempt amount is often small. The exempt amount is not a flat universal figure; it is based precisely on your filing status, dependents, and pay frequency according to the Publication 1494 table. Everything above that threshold is automatically withheld and forwarded to the IRS.

IRS Notice Requirements Before a Wage Levy

The IRS must send several required notices before issuing a wage levy, but once those steps are completed, enforcement can move quickly.

Before a continuous wage levy begins, the IRS must follow a specific sequence under IRC Section 6330 and related provisions. That process includes:

A Notice and Demand for Payment after assessment
A Final Notice of Intent to Levy (Letter 1058 or LT11)
A notice of your right to request a Collection Due Process hearing

You have 30 days from the Final Notice of Intent to Levy to request a Collection Due Process (CDP) hearing with the IRS Office of Appeals. Requesting a hearing in time can temporarily stop the levy action. If you missed that deadline, you may still request an Equivalent Hearing, though it generally does not pause collection as much as a timely CDP request.

Many people never receive the Final Notice because it was sent to an old address on file with the IRS. The IRS fulfills its legal obligation by mailing to the last known address, even if you no longer live there.

How to Stop a Continuous Wage Levy in Florida

A wage levy can be released or stopped through several IRS-approved methods, including installment agreements, offers in compromise, hardship status, or CDP hearings.

Once a levy is in place, stopping it requires direct action with the IRS. Common resolutions include:

Installment Agreement: Entering a formal payment plan often results in the release of the levy. IRS policy, levies are typically released once an installment agreement is approved. May result in levy release, depending on IRS approval and the specific facts of your case.
Currently Not Collectible Status: If paying anything would prevent you from covering basic living expenses, you may qualify for hardship status under IRS Collection Financial Standards, which temporarily halts collection.
Offer in Compromise: If you qualify, settling the debt for less than the full amount owed can resolve the underlying liability and release the levy.
CDP Hearing: If you are still within the 30-day window, requesting a Collection Due Process hearing stops levy action while your case is pending before the IRS Office of Appeals.

The IRS will release a levy under IRC Section 6343 when one of these conditions is met: the levy would create an economic hardship, or the release would facilitate collection of the tax.

Why Florida Workers Face Unique Risks

Florida’s lack of a state income tax means residents rely entirely on their gross federal wages, making IRS levy amounts especially disruptive to household budgets.

South Florida workers, especially those in hospitality, construction, and contract work, often face irregular income and thin financial margins. A continuous wage levy in Fort Lauderdale, Miami, or Broward County can eliminate the ability to cover rent, utilities, or even transportation to work. The IRS can release a wage levy for hardship once it determines the levy is causing economic hardship, though taxpayers usually need to provide financial information to support that determination.

How the Law Office of Ray Haselman Can Help

Our firm focuses on IRS tax resolution for individuals and businesses throughout South Florida. We work directly with the IRS on your behalf to evaluate your situation, identify the fastest path to levy release, and pursue an arrangement that addresses the full scope of your tax liability.

If you have already received a Final Notice of Intent to Levy or if your employer has already been served, time matters. Reach out to us at 786-522-0410 or via our website to schedule a consultation. The sooner we get involved, the more options remain available to you.

Last updated: July 2026