levy for tax returns

What is the name of your state? california
what is a levy for tax returns and where do i get this form from?

A 'levy for tax returns' would be an order from a court to a taxing authority instructing them to send the refund due another to you. To do this, you would have to have a judgment against the taxpayer.

JETX said:

A 'levy for tax returns' would be an order from a court to a taxing authority instructing them to send the refund due another to you. To do this, you would have to have a judgment against the taxpayer.

Click to expand...

I do have a judgement for 12 years of back child support for over 22,000. Where and how can I do a levy for his tax returns. It might be the only chance I have of collecting this judgement.

donnasanders said:

I do have a judgement for 12 years of back child support for over 22,000. Where and how can I do a levy for his tax returns. It might be the only chance I have of collecting this judgement.

Click to expand...

My response:

Child support delinquencies are collectible by the Franchise Tax Board (on referral from the local child support agency) "in any manner authorized under the law for collection of a delinquent personal income tax liability"--including by tax refund intercept. [Ca Rev & Tax § 19271]

Also public retirement benefits which have become payable to the judgment debtor are subject to enforcement of a judgment for child, family or spousal support (Ca Civ Pro § 704.110(c)). And there is a special withholding (intercept) procedure under which benefits and refunds payable from the Public Employees' Retirement System (PERS) may be reached through the Department of Child Support Services to enforce the member's or beneficiary's past-due support obligations (Ca Fam § 17528).

Collection methods:
The Franchise Tax Board is empowered to collect a child support delinquency "in any manner authorized under the law for collection of a delinquent personal income tax liability" (except that once the California Child Support Automation System is operational statewide, the FTB cannot use the Ca Civ Pro § 706.070 order and levy procedures for earnings withholding orders for taxes; any FTB levy or other withholding of employee earnings for child support must be made pursuant to Ca Fam §§ 5208 and 5246). [Ca Rev & Tax § 19271(b)(1)(A)]

Priority and effect:
Once filed, a § 17523 child support lien has the same priority, force and effect as a judgment lien on personal property pursuant to Ca Civ Pro § 697.510 et seq. [Ca Fam § 17523(b)]

Nothing in § 17523 affects the priority of state tax liens as set forth in Ca Govt § 7170 et seq.; or liens or security interests as set forth in Ca Civ Pro § 697.510 et seq. [Ca Fam § 17523(d)(1) & (2)]

However, as between competing child support liens and state tax liens, a § 17523 child support lien has priority over a state tax lien if (i) the child support lien is filed with the Secretary of State, (ii) the notice of child support lien is filed in an action or proceeding in which the obligor may become entitled to property or a money judgment, or (iii) the levy for child support on personal property is made before a notice of state tax lien is filed with the Secretary of State pursuant to Ca Govt § 7171 or filed in an action or proceeding in accordance with Ca Govt § 7173. [Ca Fam § 17523(e)]

So, go file with the Child Support agency, and have them go after his tax refunds. Why aren't you having his wages garnished by the Child Support agency?

IAAL