An IRS agent walked into one of my branches and left a notice of delinquency(without envelope/just a sheet of paper) persuant to O.C.G.A 48-8-47 (sales and use taxes), they are requesting us to notify if our customer has any credits, personal property....
Should we treat this document as if it was a subpoena, levy or Fi.Fa? the letter says that failure to comply will result in a criminal misdemeanor.... Should I provide them with this info? Should I contact our customer?

It was not the IRS, it was the State:

§ 48-8-47. Notice by commissioner to persons holding credits of or owing debts to delinquent dealers; duty of such persons


In the event any dealer is delinquent in the payment of the tax imposed by this article, the commissioner may give notice of the amount of the delinquency by registered or certified mail or statutory overnight delivery to all persons having in their possession or under their control any credits or other personal property belonging to the dealer and to all persons owing any debts to the dealer at the time of receipt by them of the notice. In lieu of registered or certified mail or statutory overnight delivery, the notice may be served and the recipient may acknowledge service thereof by telephonic facsimile transmission or by other means of instantaneous electronic transmission. Thereafter, no person so notified shall transfer or make any other disposition of the credits, other personal property, or debts until the commissioner has consented to a transfer or disposition or until 30 days have elapsed after the receipt of the notice. Each person so notified must advise the commissioner within five days after receipt of the notice of any and all credits, other personal property, or debts in such person's possession, under such person's control, or owing by such person as provided in this Code section.

HISTORY: Ga. L. 1951, p. 360, § 15; Code 1933, § 91A-4520, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1996, p. 780, § 4; Ga. L. 2000, p. 1589, § 3.


You better freeze all the deposit accounts of this person for 30 days and provide the information on the account to the State within 5 days.

Thank you; I will proceed immediately.

This individual also have a business acocunt (LLC), should I freeze the funds on that account? or this notice only affects the customer's personal accounts?