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from the U.S. Postal Service was not a deliberate avoidance of
delivery); cf. Sego v. Commissioner, 114 T.C. 604, 611 (2000).
Petitioner contends that, because his wages are exempt from
garnishment under Texas law, respondent may not levy on them.3
We disagree; Federal tax collection statutes supersede State-
created exemptions to tax collection. United States v. Rodgers,
461 U.S. 677, 700-702 (1983).
Petitioner contends that garnishment of his wages was
improper because the Fair Debt Collection Procedures Act (FDCPA),
Pub. L. 95-109, 91 Stat. 874 (1977), 15 U.S.C. sec. 1692 (2000),
prohibits garnishment without a signed court order. Petitioner
fails to explain where or how the FDCPA so provides, and we find
no such prohibition in that act.
Petitioner contends that section 334.24 of the Internal
Revenue Manual (IRM) does not require employers to honor notices
of levies. We disagree. The IRM provides that any person in
possession of property upon which a levy has been made shall,
upon demand, surrender such property unless the property is not
the property of the taxpayer, or the property is subject to prior
judicial attachment or execution. The IRM also provides that a
3 Petitioner incorrectly cited Tex. Prop. Code Ann. sec.
63.004. It appears that Tex. Prop. Code Ann. sec. 42.001(b)(1)
(Vernon 2000) is the correct citation.
4 Sec. 334.2 of the Internal Revenue Manual has been
superseded by 2 Administration, Internal Revenue Manual (CCH),
sec. 5.17.3.3.3.1, at 17,918, effective Oct. 31, 2000.
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