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Tax Terms and Glossary: W

Wage Levy (Garnishment) - A type of IRS legal collection method for levying a portion, or all of your personal wages, account receivables, or other sources of income to satisfy a delinquent tax debt. IRS wage levies are kept in place until the IR issues a partial or full levy release to your employer. To learn more about wage garnishments, click here.
Waiver - Act of intentionally surrendering a legal right or privilege, such as the statute of limitations on a tax debt. The IRS may require such a waiver if you file for an installment agreement or Offer in Compromise. When you cannot meet your basic living expenses and you are in danger of being placed in dire jeopardy as the result of an IRS collection action, you are considered to be a case of extreme financial hardship.
Whole Life Insurance – A life insurance policy which remains intact as long as the premium is paid, and accrues a cash value with which the policyholder can borrow against or withdraw from.
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