COMPTROLLER'S SEAL STATE OF CONNECTICUT
STATE OF CONNECTICUT
NANCY WYMAN
COMPTROLLER
OFFICE OF THE STATE COMPTROLLER
55 ELM STREET
HARTFORD, CONNECTICUT 06106-1775
MARK OJAKIAN
DEPUTY COMPTROLLER

MEMORANDUM NO. 95 - 38

May 24, 1995

TO: Payroll and Personnel Officers
PURPOSE: This Memorandum Serves to Clarify the Priority Given to IRS Tax Levies and IRS Payroll Deduction Agreements when Processing Garnishments
  1. A properly noticed and served IRS Tax Levy takes precedence over the following:

  2. Wage executions for support authorized under CGS Section 52- 362, that were already on file and being processed through payroll deduction prior to the IRS Tax Levy being noticed and served, REMAIN IN EFFECT AND DEDUCTIONS ARE TO CONTINUE ACCORDINGLY.

  3. An IRS Payroll Deduction Agreement is a voluntary deduction from wages, therefore, all other garnishments (wage executions for child support, unpaid debts and tax warrants) are to remain in effect and deductions are to continue accordingly.

    Deductions taken under a voluntary Payroll Deduction Agreement must be made from taxpayer's disposable income after all other wage executions have been processed.
Any questions should be directed to either Kathei McMullen @566- 5433 or AnnMarie DiMartino @ 566-5436.

Very truly yours,

Nancy Wyman, Comptroller

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