The taxpayer's employer will garnish the wages and send them directly to the IRS, which can be upwards of 80% of the employee's income.  The income that the IRS can seize are salaries, commissions, bonuses, wages, retirement money and pension earnings. 

If you are in a situation where the IRS is garnishing your wages, it is best to call a certified tax professional.  A tax professional can put a hold status on the levy while they negotiate your tax debt.