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Employment.(women advocates)(Biography): An article from: Business North Carolina


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This digital document is an article from Business North Carolina, published by Business North Carolina on January 1, 2004. The length of the article is 686 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

Citation Details
Title: Employment.(women advocates)(Biography)
Author: Irwin Speizer
Publication: Business North Carolina (Magazine/Journal)
Date: January 1, 2004
Publisher: Business North Carolina
Volume: 24 Issue: 1 Page: 63(1)

Article Type: Biography

Distributed by Thomson Gale

Employment.(women advocates)(Biography): An article from: Business North Carolina

Understanding IRS Wage Garnishment Laws

Wage garnishment laws have been passed by states as well as the federal government. The purpose of these laws is to provide a way for debts owed to creditors to be recovered. IRS wage garnishment is the most common application of these laws.

Garnishments against wages can be levied by any agency and is not limited to the IRS. Private creditors, federal government departments, or even an ex-spouses can claim garnishment of the money overdue. Garnishments can also be in cases of overdue child support expenses. For most agencies apart from the IRS, a court order is required to enforce the garnishment law.

Garnishment is taken as a part of the payroll process. An order of importance been stipulated by law. According the garnishment law, the garnishment due to towards the federal government is to be collected first. Thereafter the money due towards state tax or local tax jurisdictions will be collected, and lastly garnishment for credit cards and other private debts will be paid.

Garnishment law in some states like Pennsylvania, North Carolina, Texas, etc do not allow wage garnishment at all except those related to taxes, child support, court order fines, and federally-guaranteed student loans. Other states allow all kinds of garnishments, even those levied by the private creditors. In some states garnishment law states that a maximum 25% of the disposable earnings can be levied as an amount due towards payment.

The money withheld by an employer from any individual’s paycheck is handed over to the creditor or the agency towards which the amounts is due. As per the garnishment law, the wage garnishment remains in effect during each pay period until the total amount due is paid in full. That is not necessarily true in the instance of an IRS wage garnishment. An offer in compromise can be negotiated, or a payment plan can be agreed upon. Most tax professionals can get the IRS to agree to a provisional release of the levy against wages based upon a negotiated agreement.

According the wage garnishment law, an individual’s salary, wages, or other income can be levied. Garnishment law prevents the employee from being fired from his or her job. If the employer fires the employee because of garnishment proceedings, then it is violation of garnishment law. The employer can be fined for doing so. The Wage and Hour division of the Department of Labor determines the violation of the law. The IRS does not do this job.

Originally published here.


Greg Roy

Cornerstone Commentaries: Leandro

Attorney Robb Leandro speaks about the landmark education case, Leandro v. State of North Carolina, of which he was the lead plaintiff. Plaintiffs in this case were students and their parents or guardians from the relatively poor school systems in Cumberland, Halifax, Hoke, Robeson, and Vance Counties and the boards of education for those counties. Plaintiff-intervenors were students and their parents or guardians from the relatively large and wealthy school systems of the City of Asheville and of Buncombe, Wake, Forsyth, Mecklenburg, and Durham Counties and the boards of education for those systems. Both plaintiffs and plaintiff-intervenors alleged in that they have a right to adequate educational opportunities which is being denied them by defendants under the school funding system. Plaintiff-parties also alleged that the North Carolina Constitution not only creates a fundamental right to an education, but it also guarantees that every child, no matter where he or she resides, is entitled to equal educational opportunities. The NC Supreme Court held that the right to a qualitatively adequate education arises under the North Carolina Constitution. The NC Constitution provides at art. I, § 15: “The people have a right to the privilege of education, and it is the duty of the State to guard and maintain that right.” It also provides at art. IX, § 2(1): The General Assembly shall provide by taxation and otherwise for a general and uniform system of free public schools, which