The employee or employee’s spouse noted on the notice was previously notified about this delinquent tax and failed to reconcile their account by remitting the full balance or providing documentation evidencing exemption from the tax. A wage garnishment is a request made by the Tax Collector directing an individual’s employer and/or the individual’s spouse’s employer, to withhold and remit a portion of the employee’s pay to satisfy a delinquent tax. No Court Order is required for wage garnishment.