Directed deduction and debtor notice enable recovery of tax arrears through employer garnishment and third party payment obligations. Recovery of unpaid tax is effected by directed deductions from payments to the taxpayer and by written notices to debtors or holders of the taxpayer's money to pay sums sufficient to meet the arrear; debtors must pay within the specified time, are notified of the notice, may object by sworn statement, and are subject to personal liability if that statement is false. Receipts must be granted for payments, payers are discharged to the extent paid, noncompliant debtors are treated as defaulters and enforcement may proceed through attachment, distraint and sale, with joint account shares presumed equal until disproved.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Directed deduction and debtor notice enable recovery of tax arrears through employer garnishment and third party payment obligations.
Recovery of unpaid tax is effected by directed deductions from payments to the taxpayer and by written notices to debtors or holders of the taxpayer's money to pay sums sufficient to meet the arrear; debtors must pay within the specified time, are notified of the notice, may object by sworn statement, and are subject to personal liability if that statement is false. Receipts must be granted for payments, payers are discharged to the extent paid, noncompliant debtors are treated as defaulters and enforcement may proceed through attachment, distraint and sale, with joint account shares presumed equal until disproved.
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