Garnishment Case Files

Records that document requests and court orders to withhold wages from employee earnings for garnishments, tax levies, support payments, or other reasons. Records may include original writs of garnishment; recapitulations of amounts withheld; and related records.

Category

Administration

Maintainer

Office of the General Counsel

Retention Period

Retain for four years after release from garnishment then dispose of.

Citations

26 CFR 31.6001-1; 29 CFR 516.5

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008