If the IRS levies (seizes) your wages, part of your wages will be sent to the IRS each pay period until:
Part of your wages may be exempt from the levy and the exempt amount will be paid to you. The exempt amount is based on the standard deduction and the number of personal exemptions you are allowed. The IRS mails Publication 1494 (PDF) with the levy which explains to your employer how to determine the amount exempt from levy. Your employer will provide you with a Statement of Exemptions and Filing Status to complete and return within three days. If you do not return the statement in three days, your exempt amount is figured as if you are married filing separately with one exemption. If you have other income sources, the IRS may allocate the exemptions to the other income source and levy on 100% of the income from a particular employer.
After the levy proceeds have been sent to the IRS, you may file a claim to have them returned to you. You may also appeal the denial by the IRS of your request to have levied property returned to you