I know that certain state and federal agencies can levy upon a tax refund. If its a private creditor; however, that would depend on your local claim of exemptions law. The best way to avoid this problem is to not overpay your taxes during the year (which merely affords the government a free loan) and this will avoid you having to be concerned about any creditor ever having the opportunity to levy upon said funds.
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This in large part depends on what state you live in. For purposes of this question, I will assume you live in California since I am a California lawyer and do not know the laws of other states. Under California law, wages are considered community property and community property may be levied upon to satisfy debts incurred by either spouse. However, under Cal. Family Code ยง 911, if a debt is incurred BEFORE marriage and if the non-debtor spouses' wages are deposited into a separate...