magistrate to levy a house in which the taxpayer lives. However, under no circumstances can the IRS levy on a personal residence if the total amount owed is equal to or less than $5000. Garnishment of wages The IRS can demand of an employer that a portion of the wages of a tax debtor be sent directly to the IRS. Section 6334 does allow for an exempt amount that must remain outside of the levy. That amount is relatively small, sometimes leaving delinquent taxpayers with hardly enough to satisfy their regular living expenses. A levy in the form of garnishment upon wages is considered to be a continuous levy, i.e. it needs to be applied only once and will be applicable to future wages until either released by the IRS under §6343 or the debt is fully paid. So as future wages are earned, no additional levy action is necessary by the IRS to take a large portion from them. Distinguish this from a bank account levy. Once the money in the bank account has been sent by the bank to the IRS, any future deposits can only be reached with additional levy action by the IRS. Section 6343(a)(1)(d) of the Internal Revenue Code and Treasury Regulation section 301.6343-1(b)(4) afford a debtor the opportunity to keep more of his or her money if the garnishment would create an economic hardship. Firing an employee to avoid handling a levy may be a criminal offense. Federal law provides for a fine of up to $1,000 and imprisonment for up to one year on an employer who willfully fires an employee in connection with a garnishment of the employee's earnings. Effect of an offer in compromise on an IRS levy Under federal tax regulations, "[t]he IRS will not levy against the property or rights to property of a taxpayer who submits an offer to compromise, to collect the liability that is the subject of the offer, during the period the offer is pending, for 30 days immediately following the rejection of the offer, and for any period when a timely filed appeal from the rejection is being considered by Appeals." Once the IRS decides that an offer is processable and that the offer includes all the paperwork and forms properly filled out, the IRS must stop levy actions under §6331. If the offer is missing documents or forms, however, the IRS can return