If OPA receives an IRS tax levy regarding you, OPA will send a notice to the address on the IRS tax levy. The notice advises you to contact the IRS to resolve the issue.
If the IRS requests a levy of your pay, OPA will send a notification letter to the address on the Notice of Levy. The notice advises you to contact OPA within three (3) business days of the date of the notice. It also provides instructions on contacting the IRS to resolve the levy.
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
Ordered Deductions Unit
5 Manhattan West, 4th Floor
New York, NY 10001-2633
If OPA does not receive a Release of Levy, a Payroll Deduction Agreement or the completed Parts 3 & 4 of the IRS Notice of Levy within three business days of OPA's notification to you, OPA is required to begin withholdings from your wages in accordance with Internal Revenue Code section 6331 until the levy is satisfied. The amount of the deduction each pay day will be determined by an IRS table, IRS Publication 1494, based on your pay schedule, and the default filing status of married filing separately with one withholding allowance as directed by the IRS.
The deductions will remain in effect until the levy or deduction agreement is satisfied or OPA receives a Release of Levy from the IRS.
You must contact the IRS directly at 1-800-829-7650 to obtain assistance with the following issues regarding an IRS Tax Levy Withholding:
The IRS must fax documents directly to OPA at 212-742-5663. OPA will only accept documents received from the IRS.
If you have additional questions related to your IRS Tax Levy Withholding or a Voluntary Payroll Deduction Agreement that you initiated with the IRS, contact the OPA Ordered Deductions Unit via email at email@example.com.