How should an EA triage a state garnishment notice tied to disputed residency?

Treat the collection notice as both a deadline problem and a tax-status problem. The EA should first read the notice for the tax year, balance, assessment date, protest or appeal rights, collection deadline, and contact procedure. If representation is allowed, obtain the required authorization before speaking for the taxpayer.

Next, separate the dispute into three tracks:

• Account track: What return, assessment, or information match created the balance?
• Residency track: Was the taxpayer a resident, part-year resident, or nonresident for the year?
• Collection track: Can the agency pause, release, or review collection while the taxpayer provides returns or evidence?

For disputed residency, the evidence file should include a timeline, state returns, W-2s, proof of tax paid elsewhere, leases, employer location records, and domicile indicators such as license and voter registration history. If a missing return caused the assessment, the practical remedy may be filing the correct state return with an allocation schedule or credit calculation.

The EA should not advise the client to wait because the tax position seems strong. A good substantive argument can still lose leverage if the procedural deadline is missed.