Why are continuing levies especially burdensome?

Continuing levies can be financially devastating because they garnish all income above the standard exemption based on filing status and dependents. As a result, taxpayers often receive only a fraction of their paycheck, making it difficult to cover rent, food, or other necessities. A Continuing Levy is designed to make it painful economically for the taxpayer so that they will be motivated to contact the IRS and work out a resolution with it.