levy upon


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See: garnish
References in periodicals archive ?
It might be a levy upon one's energies, as above, but more commonly it refers to a levy upon one's wealth.
IRC [section] 6332 provides that "any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made shall, upon demand of the Secretary, surrender such property or rights .
The statute pinwales, in pertinent part, that "any person in possession of (or obligated with respect to) property or rights to property subject to levy upon which a levy has been made shall, upon demand of the Secretary, surrender such property or rights (or discharge such obligation) to the Secretary.