IRS Levy/Court Ordered Deductions – 1.2009

Policy No. 1.2009

Subject: IRS Levy/Court Ordered Deductions

Issued By: Department of Human Resource Management

Approved: 3/9/2012

Effective: 3/12/2012

Revised: 12/2/2012

POLICY: Florida Memorial University will comply with all IRS provisions for tax levies and court orders to withhold monies from employees pay.

PROCEDURES:

The Department of Human Resource Management will make every reasonable attempt to notify an employee when a notice of an IRS Levy, child support, or court order is received. When required, copies of orders will be sent by certified mail to the employee’s address on record in the University’s payroll system. The first deduction of the levy, garnishment, or other request for withholding will be taken from the first paycheck following receipt of said documents. Deductions will cease only upon full satisfaction of any amount indicated in the Levy or Order or upon written receipt of a discharge from the court, the IRS, or the issuing authority. Deductions shall continue until the University has complied with each Levy or Order or until the employee’s employment with the university is terminated.

The Director of Human Resource Management will report all levies and court orders to the Vice President for Business and Fiscal Affairs.