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Glenn Hegar  ·  Texas Comptroller of Public Accounts

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.

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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