Under this procedure, which office must notify whom, and at what stage of the attachment of a claim?
General information · Not legal advice
Material to check
In a practice file we read the notice served on the third debtor and the proof of service showing delivery, the later notice sent to the delinquent taxpayer, and the tax office's own record naming the claim and identifying the third debtor, since the provision turns on who sent which notice to which addressee.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading follows the two notices in order: where the head of the competent tax office intends to attach a claim, that office must notify the third debtor of that intent, and once the claim has been attached in that way, that same office must notify the delinquent taxpayer of the fact of attachment.
Another reading notes that the provision assigns the notification duties to the head of the competent tax office but does not say who else may attach a claim, what the notices must contain, or from what moment the attachment takes effect against the third debtor, so those points stay open in the file.
Your judgment
If the third debtor denies holding any claim of the delinquent taxpayer, what in the record could show that the notice reached a claim the third debtor actually holds?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to prescribe the content of the notices or the moment attachment takes effect, or if a court decision settles when notice to the third debtor completes the attachment.