The Michigan Department of Treasury has been made aware that some "Reminder of Tax Due" letters sent to taxpayers contain an incorrect toll-free (1-800) TTY number, which may connect callers to a potential scam. Taxpayers with questions regarding unpaid individual income taxes are asked to contact the Treasury directly at 517-636-4486. We apologize for any confusion or concern this may have caused.
What is the difference between a lien, levy, warrant and a garnishment?
Liens are filed with the county Register of Deeds and/or the Secretary of State as security that a debt will be paid from proceeds when a taxpayer sells real or personal property.
Levies are a specialized form of warrant and are generally used to withdraw funds from a taxpayer's financial institution account or garnish a taxpayer's wages. Levies are generally used when a taxpayer has failed to resolve a debt through voluntary payment.
Warrants are used to close a taxpayer's business and/or seize a taxpayer's real or personal property other than a financial institution account or wages. Warrants are generally used when a taxpayer has failed to resolve their debt through voluntary payments and the debt is continuing to escalate.
Garnishments are court orders, legal procedures which the earnings or refund of an individual or entity are withheld for payment of a debt. Third-party creditors (Plaintiffs) petition the court for garnishment of refund monies.