LEVY AND GARNISHMENT OF BENEFITSSocial Security -- Social Security Disability (SSDI)
- Generally, Social Security benefits are exempt from execution, levy (garnishment), attachment, garnishment, or other legal process, or from the operation of any bankruptcy or insolvency law. The exceptions are that benefits are subject: (1) to the authority of the Secretary of the Treasury to make levies for the collection of delinquent Federal taxes and under certain circumstances delinquent child support payments; and (2) to garnishment or similar legal process brought by an individual to enforce a child support or alimony obligation.
- Section 207 of the Social Security Act provides:
- "The right of any person to any future payment under this title shall not be transferable or assignable, at law or in equity, and none of the moneys paid or payable or rights existing under this title shall be subject to execution, levy, attachment, garnishment, or other legal process, or to the operation of any bankruptcy or insolvency law."
Section 6334 of the Internal Revenue Code of 1954 (26 U.S.C. 6334) provides in subsection (c):
- "Notwithstanding any other law of the United States, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subsection (a)."
Therefore, since section 6334 of the Internal Revenue Code of 1954 does not specifically exempt Social Security or Social Security Disability (SSDI) benefits from levy, such benefit checks may be levied upon by the Secretary of the Treasury under section 6331 of the Internal Revenue Code of 1954.