Marty J. Meehan - Page 15

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          substitute for, and in a similar manner to, salary or wages, we             
          believe that including severance amounts in a continuing salary             
          or wage levy is warranted.                                                  
               Petitioner argues that his severance pay is not covered by             
          section 6331(e) because he was required to affirmatively waive              
          any claim for discrimination to receive his severance pay.                  
          Petitioner contends that this affirmative act distinguishes his             
          severance pay from the “salary or wages” that are covered by                
          section 6331(e).  We are unpersuaded by petitioner’s argument.              
          Receipt of any remuneration from an employer, whether it be in              
          the form of severance pay or other salary or wages, presumably              
          requires some affirmative act on the employee’s part, usually in            
          the form of work up until the time of termination.  In any event,           
          we are unpersuaded that petitioner’s waiver of discrimination               
          claims was anything more than a general release.  There is no               
          evidence showing what portion, if any, of the severance package             
          was paid on account of the waiver.16                                        
               We hold that petitioner’s severance pay constituted “salary            
          or wages” within the meaning of section 6331(e) and was properly            
          levied upon pursuant to the continuing wage levy that was served            
          on his employer in October 1997, before the effective date of               

               16 Petitioner makes no allegation that his severance package           
          was in the nature of a settlement agreement for personal physical           
          injuries.  See sec. 104(a)(2).                                              

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