Title 26 Section 6331 (h)(2)
(A)any Federal payment other than a payment for which eligibility is based on the income or assets (or both) of a payee,
So, 6331 specifically EXEMPTS Social Security payments. If you know of someone affected, I am considering a class-action lawsuit.
My original post:
Section 207 of the Social Security Act clearly defines social security payments as exempt from levy and garnishment. Some assert that Section 1024 of PL 105-34 Taxpayer Relief Act of 1997 overrides the Social Security Act. The reference is: (h) Continuing Levy on Certain Payments where "certain payments" is defined in section: (A) any Federal payment other than a payment for which eligibility is based on the income or assets (or both) of a payee.
As the eligibility for Social Security AND Social Security Disability payments are both based on income, it is clear those payments are exempt from the "Continuing Levy on Certain Payments".
Further, as the title of the Act is "Taxpayer Relief Act", it is apparent that the overall intent of the Act was to relieve the taxpayer and not be used to increase collections.
Public Law 105-34 Taxpayer Relief Act of 1997