Third-party recovery: Commissioner can require persons holding a taxpayer's money to pay outstanding tax, interest and penalties. The Commissioner may issue written notices to persons owing money to, or holding money for, a taxpayer requiring payment of sums sufficient to satisfy the taxpayer's arrears of tax, interest and penalties, after deducting lawful claims; the Commissioner may amend or revoke notices, payments made under notice discharge the payer, persons paying after notice become personally liable to the Commissioner to the limited extent, valid defenses permit non-payment, unpaid sums are recoverable as arrears of land revenue, and the Commissioner may apply to a court holding the taxpayer's funds for payment.
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.
Third-party recovery: Commissioner can require persons holding a taxpayer's money to pay outstanding tax, interest and penalties.
The Commissioner may issue written notices to persons owing money to, or holding money for, a taxpayer requiring payment of sums sufficient to satisfy the taxpayer's arrears of tax, interest and penalties, after deducting lawful claims; the Commissioner may amend or revoke notices, payments made under notice discharge the payer, persons paying after notice become personally liable to the Commissioner to the limited extent, valid defenses permit non-payment, unpaid sums are recoverable as arrears of land revenue, and the Commissioner may apply to a court holding the taxpayer's funds for payment.
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