The term garnishment, as it applies to taxation, is an action that a governmental tax office can take against those who fail to make payments as required. In this legal proceeding, the money that is due from an individual to the tax office is legally removed from the individual's income (usually through payroll payments) and is sent directly to the debtor. For example, if a United States citizen fails to make payment on their federal income taxes, the federal government to force the payment may use a legal proceeding. If the ruling shows that the individual has failed to make payment, the judge may order that the individual make payment through payroll deductions. These are then handled through the individual's employer and the funds are sent directly to the debt holder.