Internal Revenue Code Website. To ensure proper withholding, reporting and payment of all garnishments, child support, levies, student loans and other payroll deductions. When individuals are unable to pay their debts, their property is subject to seizure by their creditors and subject to restrictions imposed under Federal and State law.
Property includes payments made through employment and self-employment.
Withholding, reporting and payment requirements vary with each type of garnishment, child support, levy, student loan, or other payroll deductions. All garnishments, etc. should be adequately substantiated by the Internal Revenue Service Notice of Levy, Court Orders, etc., as well as proof of payment. Penalty for Non-Compliance. Non-compliance could result in tax penalties as specified by the Payroll Penalty Table. Minimum Compliance Action.