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Under U.S. federal tax law, a garnishment by the Internal Revenue Service (IRS) is a form of administrative levy. In the case of an IRS levy, no court order is required. [9] Only a few requirements must be met before the IRS starts a wage garnishment: The IRS must have assessed the tax and must have sent a written Notice and Demand for Payment;
A writ of attachment. In common law, a writ (Anglo-Saxon gewrit, Latin breve) [1] is a formal written order issued by a body with administrative or judicial jurisdiction; in modern usage, this body is generally a court. Warrants, prerogative writs, subpoenas, and certiorari are common types of writs, but many forms exist and have existed.
One species of this writ is called a "writ of body attachment". This writ may be available to a court wishing to bring into its presence a person who has been held in contempt of court. In this situation, the writ is also sometimes called a "writ of bodily attachment", an "order of commitment for civil contempt", or a "warrant for civil arrest ...
A peremptory writ directs the recipient to immediately act, or desist, and "return" the writ, with certification of its compliance, within a certain time. When an agency of an official body is the target of the writ of prohibition, the writ is directed to the official body over which the court has direct jurisdiction, ordering the official body ...
A distraint in progress, depicted in an 1846 painting by Peter Schwingen. Distraint or distress is "the seizure of someone’s property in order to obtain payment of rent or other money owed", [1] especially in common law countries. [2]
Attachment under Rule B is similar to the procedure of saisie conservatoire available under French law. [4] It has its origins in the former British procedure of admiralty attachment, [5] which was still in existence at the time of the American Revolution but fell into disuse in the United Kingdom at the end of the 18th Century. [6]