12 Miss. Code. R. 3-2.1-700.31
At times, the Department of the Treasury's Internal Revenue Service has served a Notice of Levy to the Bureau against the Professional and/or the Contractor for delinquent federal taxes. According to the Notice:
Chapter 64 of the Internal Revenue Code provides a lien for taxes and statutory additions. Notice and demand, as required by the Internal Revenue Code, has been made, and the taxpayer has neglected or refused to pay. The amount is still due, owed and unpaid. All property, rights to property, money, credits, and bank deposits currently in the [Professional's and/or Contractor's] possession and belonging to this taxpayer (or for which the Bureau is obligated) and all money or other obligations the Bureau owes this taxpayer, are levied upon for payment of the tax, plus all additions provided by law. Demand is made on the Bureau either to pay this tax liability or pay any smaller amount that the Bureau owes the taxpayer.
The Bureau will pay directly to the Internal Revenue Service the amount indicated on the Notice of Levy, but in no case any more than what is earned and due to the Professional and/or Contractor. This action will be recorded on the Bureau's Standard Approval Forms.
12 Miss. Code. R. 3-2.1-700.31