Bills v. STATE, DEPT. OF REVENUE & TAXATION

WALTERS, Chief Judge.

When the state tax commission garnished Wade Bills’ wages in order to collect unpaid income taxes, Bills filed an action in district court, claiming the commission’s administrative garnishment procedure violated his right to due process. Following a hearing, the court denied relief to Bills, and Bills appeals. We uphold the district court’s refusal to interfere with the garnishment process in this case.

The issues raised by Bills concern the authority of the state tax commission to administratively garnish wages as a method of collecting unpaid income taxes. Bills argues…