6.6.3 Employer Retaliation

An employer who fires an employee because of an IRS wage levy may have violated 15 U.S.C § 1674.1 The taxpayer does not have a private cause of action to enforce this law.2 The U.S. Department of Labor polices employer violations and may seek reinstatement and back pay.3

  • 1Martin v. Hawkeye Int’l Trade, Inc., 782 F. Supp. 1320 (S.D. Iowa 1991).
  • 2Smith v. Cotton Bros. Bakery Co., 609 F.2d 738 (5th Cir. 1980).
  • 3Martin, 782 F. Supp. 1320.

Disclaimer: The articles in the Gillis Long Desk Manual do not contain any legal advice.