In the scenario where an employee has federal tax levy, consumer garnishment, and child support order, in what order should the attachments be applied?

In the scenario where an employee has federal tax levy, consumer garnishment, and child support order, in what order should the attachments be applied?

• A. Child support payment, consumer garnishment, federal levy
• B. Federal levy, consumer garnishment, child support payment
• C. Child support payment, federal levy, consumer garnishment
• D. Federal levy, child support payment, consumer garnishment

Answer: (B)

The correct answer is based on the prioritization of different types of wage attachments according to federal and state laws. When multiple attachments such as federal tax levies, consumer garnishments, and child support orders are in play, the law establishes a hierarchy for how these attachments should be served on an employee's wages. In this context, federal tax levies take precedence over other types of garnishments. This is because the federal government has established that federal tax obligations are to be prioritized to ensure compliance with tax laws and the collection of taxes owed. Following federal tax levies, child support orders generally rank next in priority, reflecting the importance of ensuring that parents fulfill their responsibilities to support their children financially. Consumer garnishments are considered last in this hierarchy as they do not have the same level of critical necessity as tax obligations and child support arrangements. Therefore, the correct order is federal levy, followed by child support payments, and lastly consumer garnishment. This understanding is crucial for payroll professionals to ensure that they are adhering to legal requirements when processing multiple wage attachments for an employee.

The correct answer is based on the prioritization of different types of wage attachments according to federal and state laws. When multiple attachments such as federal tax levies, consumer garnishments, and child support orders are in play, the law establishes a hierarchy for how these attachments should be served on an employee's wages.

In this context, federal tax levies take precedence over other types of garnishments. This is because the federal government has established that federal tax obligations are to be prioritized to ensure compliance with tax laws and the collection of taxes owed. Following federal tax levies, child support orders generally rank next in priority, reflecting the importance of ensuring that parents fulfill their responsibilities to support their children financially. Consumer garnishments are considered last in this hierarchy as they do not have the same level of critical necessity as tax obligations and child support arrangements.

Therefore, the correct order is federal levy, followed by child support payments, and lastly consumer garnishment. This understanding is crucial for payroll professionals to ensure that they are adhering to legal requirements when processing multiple wage attachments for an employee.