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    Social Security Money May Not Be Liened

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    Roosevelt Kyle
    Social Security benefits cannot be garnished or levied except by court order for government officers, employees, or elected officials. The Internal Revenue Code allows the IRS to levy taxes by seizing property, but certain property like Social Security is exempt unless it is an officer, employee, or elected official of the government.

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    Social Security Money May Not Be Liened

    Uploaded by

    Roosevelt Kyle
    25 views1 page
    Social Security benefits cannot be garnished or levied except by court order for government officers, employees, or elected officials. The Internal Revenue Code allows the IRS to levy taxes by seizing property, but certain property like Social Security is exempt unless it is an officer, employee, or elected official of the government.

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    SOCIAL SECURITY MONEY MAY NOT BE LIENED

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    Social Security benefits cannot be garnished or levied except by court order for government officers, employees, or elected officials. The Internal Revenue Code allows the IRS to levy taxes by seizing property, but certain property like Social Security is exempt unless it is an officer, employee, or elected official of the government.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    25 views1 page

    Social Security Money May Not Be Liened

    Uploaded by

    Roosevelt Kyle
    Social Security benefits cannot be garnished or levied except by court order for government officers, employees, or elected officials. The Internal Revenue Code allows the IRS to levy taxes by seizing property, but certain property like Social Security is exempt unless it is an officer, employee, or elected official of the government.

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    SOCIAL SECURITY MONEY MAY NOT BE LIENED/LEVIED/GARNISHED

    EXCEPT FOR OFFICERS, EMPLOYEES OR ELECTED OFFICIALS


    AND THEN ONLY BY COURT ORDER

    Social Security Law Sec. 207. [42 U.S.C. 407: Assignment of benefits]

    (a) The right of any person to any future payment under this subchapter shall not be transferable
    or assignable, at law or in equity, and none of the moneys paid or payable or rights existing
    under this subchapter shall be subject to execution, levy, attachment, garnishment, or other
    legal process, or to the operation of any bankruptcy or insolvency law.

    Internal Revenue Code:Sec. 6331. Levy and distraint

    Location in Internal Revenue Code

    TITLE 26 - INTERNAL REVENUE CODE

    Subtitle F - Procedure and Administration

    CHAPTER 64 - COLLECTION

    Subchapter D - Seizure of Property for Collection of Taxes

    PART II – LEVY

    Statute : Sec. 6331. Levy and distraint

    (a) Authority of Secretary

    If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice
    and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall
    be sufficient to cover the expenses of the levy) by levy upon all property and rights to property
    (except such property as is exempt under section 6334) belonging to such person or on which
    there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the
    accrued salary or wages of any officer, employee, or elected official, of the United States, the
    District of Columbia, or any agency or instrumentality of the United States or the District
    of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such
    officer, employee, or elected official. If the Secretary makes a finding that the collection of such
    tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the
    Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful
    without regard to the 10-day period provided in this section.

    26 U.S.C. Section 3401(c ) Employee The term ''employee'' includes [is limited to] an officer,
    employee, or elected official of the United States, a State, or any political subdivision
    thereof, or the District of Columbia, or any agency or instrumentality of any one or more of
    the foregoing. The term ''employee'' also includes an officer of a corporation.

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