Accounts Examiners may search for property (assets) owned by the employer which might be covered by a tax lien or which might be seized by an Assets Writ of Execution on accounts with a final judgment or final assessment if collection of tax cannot be made under normal procedures. An associated duty is to verify that the assets are nonexempt and clear from liens, mortgages, or other encumbrances that would preclude seizure by TWC and insure that the property is not a homestead.

A Tax Lien attaches to real or personal property. THE REGULATORY INTEGRITY DIVISION will determine and identify any exceptions when they process a lien.  

TWC may become aware of a move to another county by an employer indebted to the Texas Workforce Commission. Another tax lien should be filed in the new county of residence.

The tax lien is a "blanket" tax lien and, as such, will cover all sums due and all subsequent sums due while the lien remains unreleased in the county of record. There is no need to file secondary tax liens while an active one exists in the same county.

When a Release of Tax lien is issued, it is the employer's responsibility to file the release in the County Clerk's Office and to pay the appropriate release fee. This requires the employer to either mail the release of lien or personally visit the County Clerk's office where the lien is filed.

A Notice of Freeze and subsequent Notice of Levy may be served on an officer of any bank, credit union, or savings and loan institution (referred to as a "Third Party") in Texas against the deposits held by the institution in the name of the debtor employer.

If the employer or the bank calls about the disposition of a frozen balance, the balance of the deposits on hand up to the amount of the freeze will be held until the Levy is received. The employer or bank representative should be referred to the Regulatory Integrity Division.

Under the provisions of Article 5155 V.A.C.S., an amount due for unpaid wages may be secured by a freeze/levy filed against an employer by the Labor Law Department for those unpaid wages.