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of <h1>Officer may attach unsecured debts, corporate shares, and other movables by written order that blocks payments and transfers</h1> A proper officer may attach unsecured debts, corporate shares, and other movable property not held by the defaulting taxpayer (unless in court custody) by issuing a written order in the prescribed form that: stops creditors from recovering debts and debtors from paying them; bars registered holders from transferring shares or receiving dividends; and prevents possessors of other movables from delivering them to the defaulting taxpayer. The order must be conspicuously posted and copies sent to the debtor, the corporation's registered address, or the possessor as applicable. A debtor prohibited from paying may instead pay the proper officer, and that payment is treated as made to the defaulting taxpayer.
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