california
California being more powerful than the federal government
<p>The federal government has the power of administrative wage garnishment. This allows it to complete a levy by filling  a form rather than filing a collection lawsuit and using courts. It is still an administrative procedure, there is still a form to issue.</p>
<p>The California Franchise Tax Board bypasses this entirely. It is mechanistically able to levy my chase bank account for $3000 just by calling chase and never even mailing a physical judgement.</p>
<p>Under procedural behavior, California has more power to levy bank accounts than the federal government does, it doesn't even need an administrative process to do it. This is probably unconstitutional as California can &quot;get levies out&quot; faster than the federal government and &quot;win&quot; the race to get funds first.</p>
<p>Does this violate the Supremacy Clause?</p>

<p>Your premise that California's tax collection powers are greater than federal tax collection powers is basically wrong.</p>
<p>Both California and the federal government carry out most of their due process functions within their respective tax collection agencies in an administrative process rather than in the courts. In the federal system, the courts are usually resorted to only when that taxpayer pays the taxes due and then seeks a refund, or when their is an appeal from the final layer of the IRS administrative law system which is the Article I court known as Tax Court (in which I have litigated more than once).</p>
<p>The Supremacy Clause is only violated when a state law violates or contradicts a federal law, which is not what happens in this case. The federal government can and has set up a system for determining whether the federal or state tax collection rights have priority in the same asset, which mostly flows from the timing of the recording of a tax lien by the relevant bodies.</p>
