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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
Conclusion
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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