- Introduction to Warrant Hold
- Becoming a Hold Source Agency
- Reporting Debtor Records
- Hold Inquiry Screens
- Hold Reports
- Sequence of Events for Debtors
- Releasing Held Warrants
- Offset Process
- Cancellation of Held Warrants
- Hold Special Circumstances
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Hold Special Circumstances
IRS Tax Levies
If the Internal Revenue Service (IRS) imposes a tax levy against a state payee, the paying agency must set up a mail code under the payee’s TIN payable to the IRS.
IRS tax levies take precedence over state debts.
Note: Payments to the IRS must be released from hold. For more information, see Hold Bypass Indicator.
See also Mandatory Deductions: Tax Levies in Texas Payroll/Personnel Resource.