Garnishment

Garnishment is a legal process for collecting a monetary judgment on behalf of a plaintiff from a defendant. Garnishment allows the plaintiff (the "garnishor") to take the money or property of the debtor from the person or institution that holds that property (the "garnishee").^[1] A similar legal mechanism called execution allows the seizure of money or property held directly by the debtor.

Some jurisdictions may allow for garnishment by a tax agency without the need to first obtain a judgment or other court order.^[2]

^ "What is a Garnishment". Judicial Education Center. University of New Mexico. Retrieved 30 May 2017.
^ In the context of U.S. federal tax law, see 26 U.S.C. § 6331. See also United States v. Rodgers, 461 U.S. 677, 103 S. Ct. 2132, 83-1 U.S. Tax Cas. (CCH) paragr. 9374 (1983) (dicta).

[1] "What is a Garnishment". Judicial Education Center. University of New Mexico. Retrieved 30 May 2017.

[2] In the context of U.S. federal tax law, see 26 U.S.C. § 6331. See also United States v. Rodgers, 461 U.S. 677, 103 S. Ct. 2132, 83-1 U.S. Tax Cas. (CCH) paragr. 9374 (1983) (dicta).

[1]

[2]