A wage garnishment is a legal, usually court-ordered, procedure in which a portion of a person’s wage is kept in order to pay off an outstanding debt. This collection can be done by the IRS and should not be confused with any voluntary wage assignments the trucker may have agreed upon with their employer.
Wage garnishment can differ if you are a self-employed. In this case, garnishments may come in the form of claims on property and belongings.
Regardless, the IRS will take collection action toward your wages or property if you have outstanding tax debt.