Attachment and Garnishment – Taxpayer Copy

This notice is sent to inform you have an unpaid tax that is final and collectible. We previously sent you a Notice of Collection, but you did not pay the full total liability. The total liability is final and collectible.

 

 

 

 

 

 

 

 

 

 

What should I do?

Watch this video to learn more about why you received this notice:

Review our Paying and Responding to Your Notice playlist for more videos on paying a bill or notice, requesting an installment payment agreement, and more.

There are three ways you can respond to a garnishment:

  • Pay the full total liability. You can pay the amount shown due on your notice now to avoid accruing additional interest. We will send a garnishment release letter to your employer once the tax liability is paid in full.
    • If you have a bank garnishment, do not use the account that is being garnished. You must pay using a different account.
  • Set up an installment payment agreement. If you set up an installment payment agreement, you must be able to make a down payment of 20% of the amount shown due on your notice before you begin making payments.
  • Leave the garnishment in effect. You do not have to take any action if you cannot pay or set up an installment payment agreement.
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Where can I get more information?

For more information about garnishments, review the garnishment FAQs. If you have additional questions, call 1-877-252-3252.

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Why are my funds frozen?

If you received a bank garnishment, your bank or financial institution has frozen the funds in your account. You may not be able to access your account during this time.

Your financial institution will withdraw funds up to the amount shown due on your notice. Contact your financial institution if you have questions about your account.

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How can I avoid receiving this notice again?

You may have already received a garnishment this year, but you can still take steps to avoid receiving one next year.

Start now by using the Income Tax Estimator to figure out what you owe.

If you have a balance due, you can adjust your NC-4 to increase the amount of tax withheld from each paycheck or increase the amount of your quarterly estimated income tax payments.

If you have a balance due the next time you file, you can file early and schedule payments up until the due date.

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