Before any garnishment or seizure takes place, the IRS must issue this letter informing you they want to take your assets, including your wages. This notice also gives you very important rights, including the right to dispute and appeal the proposed seizure before it occurs.
The IRS must wait 30 days after sending you the letter to start collecting. Within this 30-day period, you have the right to file an appeal with the IRS. This appeal will stop any IRS collection action until your case is heard by an IRS Appeals Officer.
It is important that your case either be resolved within the next 30 days, or an appeal be filed to protect your rights and interests.