THE CONGRESS OF THE UNITED STATES.

We can address your specific question relative to IRS Form 668-W, Notice of Levy on Wages...Section 6331 IRC entitled “Levy and Distraint” and Section 6331 (a) IRC entitled “Authority of Secretary”, “...Levy may be made upon the accrued salary or wages of any officer, employee or elected official of the United States, District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving notice of levy on the employee of such officer, employee or elected official...”, does not provide authority to levy wages of private citizens in the private sector.