"Wage Garnishment in Ohio". Community Legal Aid. Community Legal Aid Services, Inc. April 2013. Retrieved 11 October 2017.
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In the context of U.S. federal tax law, see 26 U.S.C.§ 6331. See also United States v. Rodgers, 461 U.S. 677, 103 S. Ct. 2132, 83-1 U.S. Tax Cas. (CCH) paragr. 9374 (1983) (dicta).
See 15 U.S.C.§ 1674; see also, Internal Revenue Manual, IRM 5.11.5.2 (rev. Jan. 1, 2006), Internal Revenue Service, U.S. Department of the Treasury.
See 26 U.S.C.§ 6331; United States v. Rodgers, 461 U.S. 677, 103 S. Ct. 2132, 83-1 U.S. Tax Cas. (CCH) paragr. 9374 (1983) (dicta); Brian v. Gugin, 853 F. Supp. 358, 94-1 U.S. Tax Cas. (CCH) paragr. 50,278 (D. Idaho 1994), aff’d, 95-1 U.S. Tax Cas. (CCH) paragr. 50,067 (9th Cir. 1995).