Understanding Tax Levies
If the IRS requests a levy of your pay, your next paycheck may be held and OPA will send a Notice of Check Withheld to your agency in its place. The notice advises you to contact the IRS to resolve the issue.

Upon receipt, OPA will mail your pay statement to your address on the IRS tax levy. The deductions from your pay will commence on the following pay day. The amount of the deduction each pay day will be determined by an IRS table based on your pay schedule, filing status, and number of withholding allowances provided by you on Parts 3 & 4, section IRS Statement of Exemptions and Filing Status.

• Release of Levy
  After you speak to the IRS, you may be issued a Release of Levy. You should deliver or fax the release to OPA as soon as possible. The IRS may fax the release to OPA at (212) 669-3464. Upon receipt of a Release of Levy, OPA will release the withheld payment.
  
  
• Payroll Deduction Agreement
  If you make an agreement with the IRS and complete a Payroll Deduction Agreement (IRS Form 2159), present that document to OPA. The agreed upon deductions will be entered into the payroll system and will remain in effect until the agreement conditions are satisfied or amended.
  
  
• Deduction Determination
  If you do not obtain a Release of Levy or a Payroll Deduction Agreement you must complete Parts 3 & 4 of the Levy. Return the completed documents to:
  
  NYC Office of Payroll Administration
  Payroll Customer Service Division
  One Centre Street, Room 200N
  New York, NY 10007
  Attn: Ordered Deductions/IRS Levy Unit.
  
  Upon receipt, OPA will return your pay check to your agency's payroll unit. The deductions from your pay will commence on the following pay day. The amount of the deduction each pay day will be determined by an IRS table based on your pay schedule, filing status, and number of withholding allowances provided by you on Parts 3 & 4, section IRS Statement of Exemptions and Filing Status.
  
  

  If OPA does not receive a Release of Levy, a Payroll Deduction Agreement, or the completed Levy Parts 3 & 4 within four business days of OPA's issuance to you of the Notice of Check Withheld, the garnishment of your wages will begin. The amount of the deduction each pay day will be determined by an IRS table based on your pay schedule, and the default filing status of single, and one withholding allowance as provided by the IRS.

  The deductions will remain in effect until the levy is satisfied or OPA receives a Release of Levy from the IRS.

For further information Contact OPA.