What should I do if there is an existing Internal Revenue Service levy or a garnishment for the employee and I receive an order to withhold income for child support?
A levy from the Internal Revenue Service (IRS) only takes priority over a child support income withholding order if the IRS levy was served before the original child support order was established. Oregon law states that income withholding for child support has priority over any other garnishment, regardless of which was served first. Questions regarding the levy or garnishment must be directed to the issuing entity of the levy or garnishment.
Related Questions
- What should I do if there is an existing Internal Revenue Service levy or a garnishment for the employee and I receive an order to withhold income for child support?
- What should the employer do if it has received both an IRS levy and a child support income-withholding order/notice for an employee?
- How do I determine which wage garnishment to honor if my employee has multiple wage attachments (IRS, Child Support, etc.) in force?
