The IRS cannot levy your wages without giving you adequate notice. This will most likely be in the form of bills for payment and threatening notices. They levy your wages to get your attention. You must contact them. The IRS wants payment or a reason as to why you are unable to pay. This is a time to negotiate. You and the IRS may agree to a voluntary installment agreement, uncollectable status, an interim agreement prior to filing your offer in compromise, or full payment.