essentials necessary to garnish wages

from: "barry cisneroz" <barryc@aptix.com

subject: [dueprocess] garnishment

some food for discussion

assuming irs had jurisdiction to assess and collect taxes in the union of several
states, what process is required? here is a laundry list of essentials necessary to
garnish wages:

1. whoever is subject to this process must have been notified that he or she is
required to keep books and records, and file returns, per 26 u.s.c. 6001 and 26
cfr 1.6001-1(d) & 31.6001-6.

2. there must be a lawful assessment, per 26 cfr 301.6203-1.

3. subsequent to the assessment, there must be a 10-day notice and demand

letter, per 26 cfr 301.6303-1.

4. in the event the assessment is contested, or there is failure or refusal to pay,

there must be a general accounting office determination of liability, per 26 u.s.c.
7401 & e.o. 6166.

5. if there is a gao determination of liability, the attorney general may initiate or

authorize a civil action for collection of delinquent tax, per 26 u.s.c. 7401 & e.o.
6166. (a u.s. attorney cannot unilaterally initiate civil or criminal proceedings
relating to taxes.)

6. thereafter, a civil action may be filed on behalf of the united states in a district
court of the united states, per 26 u.s.c. 7402.

7. in the event of favorable judgment, the united states may file a judgment lien
in accordance with provisions of 28 u.s.c. 3201.

8. in the event of failure to pay, the united states may secure a writ of
garnishment in compliance with requirements of 28 u.s.c. 3205.

unless or until every element of this process is in place, there can be no

garnishment.
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