I am sorry to hear about your trouble. Generally, the State is much quicker on the draw than the IRS is as far as issuing garnishments. The best thing to do is to call the Discovery section of CDOR and plead your case with them. Let them know all the facts and offer to send them not only the IRS notices, but all of the items you offered to the IRS to prove the mistake. (Basically make the case to CDOR as well as the IRS). You should ask them for a hold on collection activity while the IRS makes their determination. Sometimes, they will ask that you enter into an installment agreement while the matter is investigated. It does seem silly that you would have to pay on a debt that you do not owe, but once you are vindicated, CDOR should refund any money they have taken that is not rightfully theirs. Unfortunately, even if you do everything right, they may still be unwilling to stop the garnishment until you produce something from the IRS showing that there was an error. If this is the case, it may be worth your while to have an experienced advocate assist you. We offer free case assessments and would be happy to assist you in any way.