Although ERISA's anti-alienation clause prevents ordinary creditors from attaching pension payments, the courts that have dealt with the particular issue... have unanimously held that a federal tax lien or levy may be imposed upon private ERISA-qualified pension plan funds. "(emphasis added

Second, Congress's choice to import the tax levy language into the restitution order enforcement statute is significant, independent of the propriety of our decision in McIntyre, because courts had uniformly construed the tax levy statute to supersede ERISA's anti-alienation provision before the "notwithstanding" language was added to § 3613 (a).

Under Ohio law, the marital property of One spouse is subject to the support of the other, unless the rights of creditors with superior claims intervene.

Although several courts have grappled with the issue of whether a tax lien against the participant attaches to future pension benefits owed to the participant

—the IRS sought to recover delinquent taxes from a taxpayer by levying against his monthly pension benefits; it did not seek to attach the full corpus of the taxpayer's accrued pension benefit, nor did it levy against the taxpayer's wife's survivor annuity.