05-24-2016, 05:57 AM
Notice: “If any person liable to pay any tax”; thus by your liberal meaning, any tax, actually means EVERY tax, wherever.
There are three key aspects considered by this Statute (1) levy on property or rights to such property, (2) liens for future payments of, and (3) ‘notices of levy’ upon—not the incomes, but the salaries or wages of—federal employees of every classification. And we know that Congress cannot abscond from it Constitutional (5th Amend.) requirements thereby as to “any person” in the positive and “no person” in the negative: “No person shall … be deprived of life, liberty, or property, without due process of law; nor shall private property be taken for public use, without just compensation.”
It cannot be made any more clearer: “Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official.”