|
Re:How do you get a judge to enforce a common law default judgment?
There's no getting around it: There MUST be a "filing" of the lien. "Notice" doesn't cut it. Here's how it works in Virginia:
1) Tax Commissioner can issue a "Notice of Lien" w/out "filing:"<FONT size=2>
§ 58.1-1804. Collection out of estate in hands of or debts due by third party.
The Tax Commissioner may apply in writing to any person indebted to or having in his hands estate of a taxpayer for payment of any taxes assessed under §58.1-313 or 58.1-631
2) BUT to do that, he'll have to establish it's a "collection jeopardized by delay." And IF he's done that, such "notice" MUST have been sent by certified& mail, meaning there MUST be a "paper trail." (I'm betting you never signed for anything.)& There must also exist an "assessment." (Bet you ain't seen one of those, either.)
§ 58.1-313. Immediate assessment where collection jeopardized by delay; notice of assessment; termination of taxable period; memorandum of lien.
A. If the Tax Commissioner determines that the collection of any income tax, penalties or interest required to be paid under this title will be jeopardized by delay, the Tax Commissioner shall immediately assess the actual or estimated amount of tax due, together with all penalties and interest, and demand immediate payment from the taxpayer. A notice of such assessment and demand shall be sent by certified mail, return receipt requested, to the taxpayer's last known address or personally delivered to the taxpayer….
Assessments provided for in this section shall become immediately due and payable, and if any such tax, penalty or interest is not paid upon demand of the Tax Commissioner, he shall proceed to collect the same by legal process as otherwise provided by law. A memorandum of lien provided for in §58.1-1805 may be issued immediately upon assessment and notice thereof,
3) And NOW we go "full circle." NOW the TC can proceed with a "MEMORANDUM of lien" (NOT "notice"),&and that, like Ice has said, REQUIRES a "judgement"!&
§ 58.1-1805. Memorandum of lien for collection of taxes; release of lien.
A. If any taxes or fees, including penalties and interest, assessed by the Department of Taxation in pursuance of law against any person, are not paid within thirty days after the same become due, the Tax Commissioner may file a memorandum of lien in the circuit court clerk's office
No one argues the "razor's edge" in dealing with your employer and the risks involved. But frankly, the first time I went through this and experienced that the employer's FIRST concern was to Big Brother and that I didn't matter one bit (i.e., I'm just a disposable liability), my attitude changed completely. Employers suck equally with "tax agents."
Document everything. Pursue the tax-people like a hound from hell.Give your employer one last chance to do the right/legal thing. I.E., PROVE to HIM that the government operates on lies and raw power. And yes, they might very well run smack-dab right over top of you, but if this isn't worth fighting for, what else is?
Happy hunting. Remember, they're depending on you to cooperate out of fear. They can smell it. Have NO fear. Anger? Yes. But no fear.
Randy</FONT>
|
