I was a member of a club once and they had some employees so they deposited employee withholding each month at their bank. Once they got a Notice of Levy Liability on this guy and the letter said how much to deposit based on a % of the current pay. The thing is that deposits are lumped together not per name or SS# so how does the IRS know... They don’t till everybody files a return or the w4 or 1099 is sent in.