If a third party owes money to a customer, the Minnesota Department of Revenue can levy that money to pay the debt owed.
A third-party levy is a one-time levy requiring 100% of any payment due to the customer be sent directly to the department. The third-party must send us the funds within 30 days of receiving the levy notice.
There are some exemptions from third-party levies. (See Minnesota Statutes, section 550.37.)
We will release a third-party levy if you can prove one of the following:
- Funds owed are exempt
- You no longer have a business relationship with the payer
- You file bankruptcy