Circumstances in which a debtor may be jeopardizing the collection of a tax, and which are considered justification for garnishment of 100% of the debtor’s wages under ORS 18.855(6) include, but are not limited to, the following:

1. (1) The department receives information that, in the judgment of the department, indicates the debtor is attempting to jeopardize collection of the tax. For example: The debtor directs the employer to pay over the debtor's earnings to another entity;
2. (2) The department receives information that, in the judgment of the department, indicates the debtor may cease employment or change jobs to avoid paying taxes;
3. (3) The department receives information that, in the judgment of the department, indicates the debtor intends to leave the state to avoid paying taxes;
4. (4) The department receives information that, in the judgment of the department, indicates that the debtor has changed jobs in the past to avoid garnishment; or
5. (5) The debtor's failure to comply with Oregon tax laws in an attempt to avoid or evade the tax was the basis for assessment of the tax being collected by garnishment.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 18.855

History

Renumbered from 150-18.855(6), REV 7-2016, f. 8-10-16, cert. ef. 9-1-16
REV 2-2006, f. & cert. ef. 7-31-06, Renumbered from 150-18.902(6)
REV 11-2004, f. 12-29-04, cert. ef. 12-31-04, Renumbered from 150-29.375(2)(c)
RD 7-1988, f. 12-19-88 cert. ef. 12-31-88
RD 10-1983, f. 12-20-84, cert. ef. 12-31-84