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Tax.appeal.168, Tax Accountant
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Experience:  3+ decades of varied tax industry exp. Tax Biz owner
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The IRS just sent me a notice of garnishment for wages, salary,

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The IRS just sent me a notice of garnishment for wages, salary, and other income for one of my employees.

It's SPASMT, tax period ending 2004, unpaid balance of assessment, and statutory additions. Total 5569.61. So, I assume the "assessment" is because he did not file his taxes in 2004? Yes/No?

He doesn't understand it; nor do I. I would appreciate a tax attorney giving me some guidance so I can figure this out and help an employee.

In addition it's for tax period 2004; I was under the impression the SOL was 7 years?
Welcome, THANK YOU for using Just Answer. My goal is to help make your life...a little...LESS taxing.

At the time of this writing, there weren't any Tax Attorneys online, so I hope that you don't mind if I assist you.


Q: So, I assume the "assessment" is because he did not file his taxes in 2004? Yes/No?

A: A Spasmt is a special assessment. If the employee did not file his taxes for that year, the assessment could be from that. Usually when a person doesn't file a tax return, after a certain period of time, the IRS will file one for them, an SFR (Substitute for return). When they do that, the amount owed is usually greatly exaggerated. If the employee did file a return, the assessment is most likely related to something else from that tax year, could be understated income, etc.


Regarding the SOL period, it is typically 10 years from the date of assessment. So if the assessment was made in 2004, the SOL period would not expire until 2014.

Employers usually have 30 days before they have to start garnishing an employees wages, and sending the money in to the IRS. During this period, if the employee has not filed his return for that year, he should file as soon as possible, and once he does file, contact the IRS to let them know that he has filed the return. If after filing, the employee does not owe any tax, the garnishment will more than likely be released. However, if he does owe tax, they may not release the garnishment.

Please let me know if I can be of further assistance to you regarding this matter.

Thank you again for using JUST ANSWER.

Tax.appeal.168 and 3 other Tax Specialists are ready to help you
Thank you again for the accept. If the situation is the case whereas the employee did not file a return, let him know that once he does file, he should walk the return in to an IRS office, and get his copied stamped received and ask to speak with an IRS supervisor and let them know that a wage garnishment has been filed against him.