OAR 150-018-0040: Garnishment of Wages

Circumstances in which a debtor may be jeopardizing the collection of a tax, and which are considered justification for garnishment of 100% of the debtor’s wages under ORS 18.855(6) include, but are not limited to, the following: (1) The department receives information that, in the judgment of the department, indicates the debtor is attempting to jeopardize collection of the tax. For example: The debtor directs the employer to pay over the debtor's earnings to another entity; (2) The department receives information that, in the judgment of the department, indicates the debtor may cease employment or change jobs to avoid paying taxes; (3) The department receives information that, in the judgment of the department, indicates the debtor intends to leave the state to avoid paying taxes; (4) The department receives information that, in the judgment of the department, indicates that the debtor has changed jobs in the past to avoid garnishment; or (5) The debtor's failure to comply with Oregon tax laws in an attempt to avoid or evade the tax was the basis for assessment of the tax being collected by garnishment.