State of Connecticut Office of the State Comptroller MEMORANDUM NO. 95-38


	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

A properly noticed and served IRS Tax Levy takes precedence over the following:
- executions on wages (unpaid debts) authorized under CGS Section 52-361
- tax warrants (unpaid state or town taxes) authorized under CGS Sections 12-162 and 12-35
- wage executions for support authorized under CGS Section 52-362, THAT ARE RECEIVED AFTER THE IRS TAX LEVY HAS BEEN SERVED
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.
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