How to Fill Out Michigan Form MC 53 (w/Examples) + FAQs

Michigan Form MC 53 is the Request and Writ for Garnishment (Income Tax Refund/Credit) that a judgment creditor files with the Michigan court that issued the judgment to seize a judgment debtor’s state income tax refund through the Michigan Department of Treasury. The form is governed by MCR 3.101 and MCL 600.4061a, and the current SCAO-approved version (revision date 3/24) is published by the Michigan State Court Administrative Office.

If you fill MC 53 out wrong, the writ gets rejected by Treasury, your $6 disclosure fee is wasted, and you wait another year for the next tax-refund cycle. The Michigan Department of Treasury processes hundreds of thousands of garnishment writs each year, and according to the Michigan Treasury Garnishment Unit, a meaningful share are returned for filer error — most often a wrong Social Security number, a missing fee, or a writ filed outside the November 1–October 31 window.

Here is what you will learn in this guide:

  • 📋 What MC 53 does, who must file it, and which court receives it
  • 🧮 How to calculate the exact judgment balance, interest, and costs that go on the writ
  • ✍️ A line-by-line walkthrough of every box, signature line, and certification on MC 53
  • 👥 Three full filled-out scenarios with real numbers and named filers
  • ⚠️ The most common field-level mistakes and how to avoid Treasury rejecting your writ

What the Form Is and Who Must File It

Michigan Form MC 53 is the official Request and Writ for Garnishment (Income Tax Refund/Credit). A judgment creditor uses it to ask the court that entered the underlying money judgment to issue a writ ordering the Michigan Department of Treasury to intercept the debtor’s Michigan income tax refund or credit and pay it toward the judgment. The legal authority for this remedy is MCL 600.4061a and the procedural rules in MCR 3.101.

Any plaintiff with an unpaid Michigan judgment may file MC 53. That includes individuals, landlords, medical providers, credit card issuers, contractors, ex-spouses with property-settlement judgments, and assignees who bought the debt. The filer must already hold a final judgment from a Michigan district, circuit, municipal, or small claims court. You cannot file MC 53 before judgment, and you cannot file it on a federal judgment unless the judgment has been domesticated under Michigan law.

The form is unique because it can only be filed once per tax year per debtor, and it must be filed during the annual filing window from November 1 through October 31 of the following calendar year. A writ filed on October 30 reaches the next year’s refund; a writ filed on November 2 reaches the following year’s. Filers who miss this window wait twelve months for another shot, which is why timing on MC 53 matters more than on most collection forms.

The receiving agency is twofold. The issuing court clerk signs and seals the writ, and the Michigan Department of Treasury, Third Party Withholding Unit processes the intercept. Treasury then completes Form MC 52 (the Garnishee Disclosure) and either pays the creditor, returns the writ for error, or reports that no refund is available.

Before You Start: Documents and Information You Need

Gathering the right paperwork before you open MC 53 prevents 90% of rejections. Treasury matches every writ against the debtor’s tax record by name and Social Security number, so even one wrong digit kills the writ. The court clerk also reviews the writ for facial accuracy before sealing it.

Use this pre-filing checklist:

  • Certified copy of the judgment. You need the case number, judgment date, and original judgment amount, because the court clerk verifies these against the court file before sealing the writ. Without it, the clerk will not issue the writ.
  • Defendant’s full legal name as it appears on tax filings. Treasury cross-checks names against tax records; Bob Smith will not match Robert J. Smith Jr. on a return, and a mismatch causes the writ to fail silently.
  • Defendant’s Social Security Number (SSN) or ITIN. This is the single most important field on MC 53. A missing or wrong SSN guarantees rejection.
  • Defendant’s last known address. You must mail the defendant a copy of the writ within seven days under MCR 3.101(F), and the court verifies the address on file.
  • Plaintiff’s identifying information. This includes your full legal name, address, telephone number, and (if you are a business) FEIN. Pro se filers use their SSN only when the court requires it for cost-recovery purposes.
  • Updated judgment balance calculation. Add post-judgment interest under MCL 600.6013, allowable costs, and subtract any payments received. Wrong math is the #2 reason writs get challenged.
  • The $6 disclosure fee for Treasury. Treasury will not process a writ without it, and the fee must accompany the writ when it reaches Treasury.
  • The court filing fee. This typically runs $15 in district court and $15 in circuit court for a writ, but check your specific court’s fee schedule.
  • A self-addressed stamped envelope if you file by mail, so the clerk can return your sealed writ.
  • A MiFILE account if you e-file through the MiFILE portal.

If any of these are missing, stop and gather them. Submitting MC 53 without the SSN, the fee, or a correct judgment balance leads directly to rejection or, worse, a successful objection by the debtor that wipes out your writ entirely.

Where to Get the Form and How to Access It

The only authoritative source for MC 53 is the SCAO Forms page on the Michigan Courts website. Always download the form fresh each filing season because SCAO revises forms regularly, and clerks reject obsolete versions on sight. The current revision date — 3/24 — is printed in the lower-left corner of the form.

You can complete MC 53 in three formats. First, you can download the fillable PDF from the SCAO MC 53 link and type your answers directly into the form fields. Second, you can print a blank copy and complete it in black ink (never blue, never pencil). Third, many courts now require electronic filing through MiFILE, which uses the same PDF but submits it digitally.

Avoid third-party “form factory” websites. They often serve outdated versions, charge a fee for a free document, and sometimes strip the SCAO bar code that clerks use for routing. The form is free at the official source, and using anything else is a needless risk.

If you need help completing the form, the Michigan Legal Help self-help center walks pro se filers through MC 53 step by step. Court self-help centers in larger counties — Wayne, Oakland, Kent, Macomb — also offer free clerk assistance, but clerks cannot give legal advice.

Step-by-Step: How to Fill Out Michigan Form MC 53 Line by Line

MC 53 is a single page with three sections: the caption and court information block, the Request for Garnishment (Part 1) signed by the plaintiff, and the Writ of Garnishment (Part 2) signed and sealed by the court clerk. Treat each numbered box as its own task.

Court Name, Address, and Telephone Number (Top Caption)

This top-of-form block asks which Michigan court issued the underlying judgment and how to reach that court. Write the court’s full name (e.g., 36th District Court), street address, city, ZIP, and main phone number. Use ALL CAPS or title case consistently and avoid abbreviations the clerk’s database may not recognize.

For example, Maria Lopez enters 36TH DISTRICT COURT, 421 MADISON AVENUE, DETROIT, MI 48226, (313) 965-2200.

A common nuance is filers who have moved venue or whose judgment was transferred. The court that entered the judgment is the correct court, not the county where the debtor now lives. Filing in the wrong court is the #1 reason writs are returned the same day.

The most common mistake here is writing the county name instead of the court name. The consequence is the clerk cannot pull the case file, and your writ sits in a pending tray until you call. A misconception people hold is that any Michigan court can issue the writ — it cannot. Only the originating court has authority.

Case Number (Top Right)

The case number identifies your underlying judgment. Pull it directly from the judgment document, not from memory. Michigan case numbers usually look like 23-12345-GC (district court general civil) or 24-001234-CZ (circuit court general civil).

How to answer: copy the case number exactly as printed, including the dash and the suffix code. Marcus Johnson writes 24-005678-GC.

A nuance: if the underlying judgment was a small claims judgment that you transferred to general civil under MCR 4.306, use the new general civil case number, not the small claims number. A common mistake is dropping the suffix code (-GC, -CZ, -CK), which causes the case-management system to fail to find the case. The misconception that small claims judgments cannot lead to a tax-refund garnishment is false; you can garnish, but you must transfer the judgment first.

Plaintiff’s Name and Address (Box 1)

Box 1 asks for your full legal name and current mailing address as the judgment creditor. If the original plaintiff assigned the judgment to a collection agency, the assignee’s name goes here, supported by an assignment of judgment in the file.

How to answer: enter the name exactly as it appears on the judgment, then the current address where Treasury should send funds. Janet Patel writes JANET PATEL, 1422 MAPLE STREET, ANN ARBOR, MI 48104.

A nuance is married couples who obtained a joint judgment — both names must appear, separated by and. The most common mistake is using a P.O. box that does not match the address on the judgment; Treasury is fine with a P.O. box, but courts sometimes flag the mismatch. The misconception that a creditor’s lawyer’s address goes in Box 1 is wrong — the lawyer’s address goes in the attorney block.

Plaintiff’s Attorney, Bar No., Address, and Telephone (Below Box 1)

If an attorney represents the plaintiff, the attorney’s name, State Bar of Michigan P-number, address, and phone go here. Pro se filers leave this block blank and write In Pro Per on the line if the form provides one.

For example, attorney David Reyes (P58234), Reyes Collections PLLC, 800 Woodward Ave, Suite 400, Detroit, MI 48226, (313) 555-0145 fills the attorney block when representing a creditor.

A nuance: attorneys must use their current P-number; suspended or retired numbers cause clerk rejection. The mistake of leaving the bar number blank when an attorney signs the form makes the writ defective on its face. The misconception that paralegals can sign for an attorney is wrong — only the attorney of record signs.

Defendant’s Name, Address, and Social Security Number (Box 2)

Box 2 is the most critical field on MC 53. You must list the judgment debtor’s full legal name, last known address, and Social Security Number or ITIN. Treasury matches the SSN against the debtor’s filed tax return; without an exact match, no refund is intercepted.

How to answer: enter the SSN as XXX-XX-XXXX with dashes, the name as it appears on the judgment (and ideally on the tax return), and the most current address you have. Carlos Rivera enters ROBERT J. SMITH JR., 2245 ELM STREET, FLINT, MI 48503, SSN 376-22-8841.

A nuance: if the debtor uses an ITIN instead of an SSN, enter the ITIN in the same format. For married debtors who file jointly, only the named judgment debtor’s refund share can be intercepted; the non-debtor spouse can file an Income Allocation for Non-Obligated Spouse Form 743 with Treasury to claim their half.

The most common field-level mistake is a transposed digit in the SSN, which causes Treasury to silently reject the writ with no notice to the creditor for months. The misconception that you can leave the SSN blank “because you don’t have it” is fatal — Treasury cannot process MC 53 without the SSN, and the Michigan Treasury Garnishment FAQ confirms that the writ will be returned.

Tax Year (Box 3)

Box 3 asks which tax year’s refund you are garnishing. You enter the tax year that the refund covers, not the calendar year you are filing in. A writ filed in March 2026 typically targets the 2025 tax year refund.

How to answer: write the four-digit tax year in the box. Aisha Brown enters 2025 on a writ filed on March 14, 2026.

A nuance: if you file between November 1 and December 31, you may garnish the upcoming tax year’s refund, because Treasury’s filing window opens November 1 of the year before the refund is paid. The most common mistake is writing the current calendar year, which causes Treasury to apply the writ to the wrong year. The misconception that you can list multiple years on one writ is wrong — one writ, one tax year.

Total Judgment Amount (Box 4)

Box 4 captures the original judgment, broken into principal, costs, and statutory interest accrued under MCL 600.6013. This is the math the court clerk and the debtor will scrutinize.

How to answer: list (a) judgment balance including post-judgment costs awarded by the court, (b) post-judgment interest accrued from the judgment date through the writ filing date, and (c) the $6 statutory garnishment fee for Treasury. Janet Patel enters Judgment Balance $4,200.00; Interest $186.30; Statutory Costs $15.00; Total $4,401.30.

A nuance: any payments the debtor has made since judgment must be subtracted before you list the balance, and you must be ready to prove receipt. The biggest mistake is including pre-judgment interest twice — once inside the judgment and again on the writ — which inflates the balance and gives the debtor a winning objection. The misconception that you can add collection costs (postage, skip-tracing) is wrong; only court-awarded costs belong here.

Plaintiff’s Verification and Signature (Bottom of Part 1)

The bottom of Part 1 contains a sworn statement that the facts in the request are true to the best of your knowledge. You sign under the penalty of perjury, and the signature must match the plaintiff’s name in Box 1.

How to answer: sign in black ink, print your name, and date the signature using MM/DD/YYYY. Maria Lopez signs Maria Lopez, prints MARIA LOPEZ, dates 03/14/2026.

A nuance: corporate plaintiffs must have an officer or authorized agent sign and identify their title (e.g., David Chen, President). The mistake of having a non-party (a friend, a relative, an unlicensed paralegal) sign voids the writ. The misconception that a notary is required is wrong for MC 53 in most Michigan courts; verification under MCR 1.109(D)(3) replaces a notarization.

Court Clerk’s Section (Part 2 — Writ of Garnishment)

Part 2 is completed and signed by the court clerk, not the filer. The clerk fills in the writ issuance date, attaches the seal, and confirms the case is in the court’s active records. Filers should leave this section blank.

For example, the clerk in 54-A District Court writes the issuance date 03/15/2026, signs as deputy clerk, and embosses the court seal.

A nuance: e-filed writs through MiFILE are sealed digitally with a clerk’s electronic signature. The mistake of trying to fill in this section yourself causes the clerk to discard your form and ask you to refile. The misconception that the writ becomes effective on the date you signed Part 1 is wrong — the writ is effective on the clerk’s issuance date.

Mailing Address for Garnishee (Treasury Block)

The form provides a block identifying the garnishee (Michigan Department of Treasury) and where to mail the writ once it is sealed. The current address is Michigan Department of Treasury, Third Party Withholding Unit, P.O. Box 30785, Lansing, MI 48909. Always confirm the address on the Michigan Treasury Garnishment page because Treasury occasionally changes box numbers.

How to answer: enter Treasury’s name and the current P.O. Box. The mistake of mailing the writ to the local Treasury field office instead of the Lansing P.O. Box delays processing by weeks. The misconception that Treasury accepts e-served writs from MiFILE is partly true — Treasury participates in e-service for some courts, but most filers still mail the writ with the $6 fee check.

Proof of Mailing to Defendant (MC 280 or Built-In Block)

Within seven days of issuance, MCR 3.101(F)(2) requires you to mail a copy of the writ to the defendant and file proof. Some courts use a built-in block on MC 53; others require a separate MC 280 Verification of Mailing.

How to answer: mail a complete copy of the writ to the defendant’s last known address by first-class mail, then fill in the date of mailing, the address used, and sign. Marcus Johnson writes Mailed 03/18/2026 to ROBERT J. SMITH JR., 2245 ELM STREET, FLINT, MI 48503.

A nuance: returned mail does not invalidate the writ if you used the last known address in good faith. The mistake of skipping the mailing entirely lets the debtor file a successful objection and recover their refund. The misconception that certified mail is required is wrong — first-class mail is sufficient under the rule.

Three Filled-Out Examples Using Real Scenarios

Scenario 1: Janet Patel, Landlord Garnishing Former Tenant ($4,200 Judgment)

Form Section What Janet Enters
Court Name 15TH DISTRICT COURT, 301 E. HURON ST., ANN ARBOR, MI 48104
Case Number 24-001122-LT (transferred to GC as 24-008899-GC)
Plaintiff (Box 1) JANET PATEL, 1422 MAPLE STREET, ANN ARBOR, MI 48104
Attorney Block In Pro Per
Defendant (Box 2) KEVIN O’BRIEN, 88 STATE ST. APT 4, YPSILANTI, MI 48197, SSN 372-55-9087
Tax Year (Box 3) 2025
Judgment Balance $4,200.00 + $186.30 interest + $15.00 costs = $4,401.30
Plaintiff Signature Janet Patel, 03/14/2026
Mailing to Defendant Mailed 03/16/2026, first-class

Scenario 2: Marcus Johnson, Medical Provider Default Judgment ($8,000)

Form Section What Marcus Enters
Court Name 7TH CIRCUIT COURT, 900 S. SAGINAW ST., FLINT, MI 48502
Case Number 24-114455-CZ
Plaintiff (Box 1) GENESEE FAMILY MEDICAL PC, 200 HEALTH DR, FLINT, MI 48503
Attorney Block David Reyes (P58234), 800 Woodward Ave, Detroit, MI 48226
Defendant (Box 2) ROBERT J. SMITH JR., 2245 ELM ST., FLINT, MI 48503, SSN 376-22-8841
Tax Year (Box 3) 2025
Judgment Balance $8,000.00 + $512.00 interest + $35.00 costs = $8,547.00
Plaintiff Signature Marcus Johnson, Office Manager, 02/02/2026
Mailing to Defendant Mailed 02/05/2026, first-class

Scenario 3: Aisha Brown, Small Claims Creditor Transferred to GC ($1,500)

Form Section What Aisha Enters
Court Name 36TH DISTRICT COURT, 421 MADISON AVE, DETROIT, MI 48226
Case Number 24-005678-GC (transferred from SC)
Plaintiff (Box 1) AISHA BROWN, 5500 W. GRAND BLVD, DETROIT, MI 48202
Attorney Block In Pro Per
Defendant (Box 2) DERRICK WILLIAMS, 12 SHERWOOD ST., DETROIT, MI 48214, SSN 388-44-1290
Tax Year (Box 3) 2025
Judgment Balance $1,500.00 + $62.40 interest + $15.00 costs = $1,577.40
Plaintiff Signature Aisha Brown, 11/04/2025
Mailing to Defendant Mailed 11/07/2025, first-class

How to File the Completed Form

You can file MC 53 through three channels: e-filing via MiFILE, in-person filing at the issuing court clerk’s office, and filing by mail. Each channel has its own steps, fees, and proof-of-filing rules. Pick the one that matches your court’s requirements; many Michigan courts now mandate e-filing for represented parties.

For MiFILE e-filing, upload the completed PDF, pay the $15 court filing fee by credit card or ACH, and download the file-stamped writ when the clerk approves it (usually within one to three business days). MiFILE returns a Notice of Electronic Filing as your proof. After the clerk seals the writ, mail it to Michigan Department of Treasury, Third Party Withholding Unit, P.O. Box 30785, Lansing, MI 48909 with a separate $6 disclosure fee check.

For in-person filing, bring three copies of MC 53 plus the judgment to the issuing court clerk. Pay the $15 court fee in cash, check, or card (varies by court), and the clerk seals two copies — one for you, one for Treasury. Keep the time-stamped copy as your proof of filing. Then mail Treasury’s copy with the $6 fee.

For mail filing, send the original and one copy of MC 53, the $15 court fee by check payable to your court, and a self-addressed stamped envelope. Processing takes one to two weeks. The court returns your sealed copy, which you forward to Treasury with the $6 fee. Always send by trackable mail; lost writs cost you a year.

Treasury’s processing time is typically 30 to 90 days after receipt, depending on whether the debtor has filed a return. Once Treasury intercepts a refund, it holds the funds for 28 days to allow the defendant to object before disbursing.

What Happens After You File

After the clerk seals MC 53 and you serve Treasury and the defendant, three things happen on three different timelines. First, the defendant has 14 days under MCR 3.101(K) to file written objections with the court — usually for reasons like bankruptcy, mistaken identity, or full satisfaction. Second, Treasury has 14 days after receiving any intercepted refund to file Form MC 52 Garnishee Disclosure, which tells you whether a refund exists.

If the defendant objects, the court schedules a hearing within 21 days. You must appear and prove the judgment balance and the validity of the writ; missing the hearing usually results in the writ being quashed. If no objection is filed, Treasury holds the funds for 28 days and then issues payment by check directly to the plaintiff (or attorney, if represented).

The writ is good for one tax year only. If the refund is smaller than the judgment balance, the unpaid portion remains on your judgment, and you must file a new MC 53 the following filing season to reach the next year’s refund. The judgment itself remains enforceable for 10 years under MCL 600.5809 and may be renewed once.

Mistakes to Avoid When Filling Out the Form

Form MC 53 is unforgiving because Treasury matches it digitally against tax records. Even small errors trigger silent rejection.

  • Wrong SSN. A single transposed digit means Treasury cannot match the debtor; your writ dies without notice.
  • Filing outside the November 1–October 31 window. Treasury rejects writs filed in the wrong window, and you wait a year to refile.
  • Using an outdated form revision. Clerks reject pre-3/24 versions on sight.
  • Filing in the wrong court. Only the court that entered the judgment can issue the writ.
  • Including pre-judgment interest twice. This inflates the balance and gives the debtor a winning objection.
  • Forgetting the $6 disclosure fee to Treasury. Treasury returns the writ unprocessed.
  • Skipping the seven-day mailing to the defendant. Failure to serve voids the writ if challenged.
  • Listing collection costs that were not court-awarded. Only judgment costs belong on the writ.
  • Naming the wrong plaintiff after assignment. If the debt was assigned, the assignee — not the original creditor — must be in Box 1, with the assignment on file.
  • Filing on a foreign judgment that has not been domesticated in Michigan. Treasury rejects writs on out-of-state judgments unless registered under MCL 691.1171.
  • Failing to subtract payments received since judgment. Overstating the balance is sanctionable.
  • Mailing the writ to a Treasury field office. All garnishment writs must go to the Lansing P.O. Box.

Do’s and Don’ts

  • Do download MC 53 fresh every filing season because SCAO updates revisions without warning.
  • Do verify the debtor’s SSN against any prior filing or skip-trace report before signing.
  • Do calculate post-judgment interest under MCL 600.6013 using the current six-month rate.
  • Do file early in the November–October window for a higher chance of catching a refund.
  • Do keep a stamped copy of your writ and proof of mailing for at least six years.
  • Do track the writ in MiFILE so you see Treasury’s MC 52 disclosure as soon as it posts.

  • Don’t guess at the SSN — get it from the original credit application, prior pay stub, or court file.

  • Don’t combine multiple defendants on one writ; each debtor needs a separate MC 53.
  • Don’t add collection-agency fees, attorney’s fees not awarded by the court, or skip-trace costs.
  • Don’t file MC 53 if the debtor has filed for bankruptcy; the automatic stay under 11 U.S.C. § 362 forbids it.
  • Don’t sign the writ in pencil or blue ink; clerks reject it.
  • Don’t rely on memory for the case number — copy it from the judgment.

Pros and Cons of Filing on Your Own vs. With Help

Filing Pro Se Filing With an Attorney
Cost is low — only the $15 court fee plus the $6 Treasury fee Cost is higher, often $150–$400 per writ, but the lawyer absorbs research and re-filing costs
You learn the system and can repeat MC 53 every year The attorney handles objections, hearings, and renewals without your time investment
You control timing and can file the moment the November window opens An experienced attorney calculates interest correctly and avoids common math errors
You keep 100% of the recovered refund The attorney’s fee may exceed a small refund
You can use Michigan Legal Help and court self-help centers for free guidance The attorney can pursue parallel remedies (periodic garnishment, bank garnishment, judgment liens) at the same time

Pros of pro se filing include cost savings, control, and a learning curve that pays off in repeat filings. Cons include a higher rejection rate, missed objection deadlines, and the burden of in-court hearings if the debtor objects. Pros of attorney filing include accuracy, parallel collection strategy, and strong outcomes if the case is contested. Cons include cost, slower communication if the firm is busy, and reduced control over timing.

FAQs

Can I file MC 53 if I only have a small claims judgment?

No. You must transfer the small claims judgment to general civil under MCR 4.306 first, because Treasury only accepts writs from general civil case numbers.

Do I need the defendant’s SSN to file MC 53?

Yes. Treasury matches refunds by SSN, and the Michigan Treasury Garnishment Unit cannot process a writ without a valid SSN or ITIN.

Can I file MC 53 in any month of the year?

Yes, but it is only effective if filed between November 1 and October 31 of the tax-refund cycle you are targeting. Writs outside that window are rejected.

What goes in Box 3 if I file in November 2026?

Yes, write the tax year you want to capture — usually 2026 if filing late in the year for the upcoming refund, or 2025 if catching the prior year’s late-filed return.

Do I write the defendant’s nickname or full legal name in Box 2?

No. Use the full legal name as it appears on tax returns. Nicknames will not match Treasury records and the writ will silently fail.

Is a notary required on MC 53?

No. Verification under MCR 1.109(D)(3) replaces a notary in Michigan, so your signed verification on Part 1 is sufficient.

Can I add my attorney’s fees to Box 4?

No, unless the court specifically awarded those fees in the judgment. Only court-ordered costs and statutory interest belong in Box 4.

Can I garnish a joint refund if only one spouse is the debtor?

Yes, but only the debtor-spouse’s share. The non-obligated spouse can file Form 743 with Treasury to claim their portion.

How long does the writ stay active?

No longer than the targeted tax year — MC 53 is good for one refund cycle, unlike periodic writs which last 182 days.

Can I file MC 53 against a federal tax refund?

No. MC 53 reaches only Michigan state refunds; federal refunds require a different process through the Treasury Offset Program for qualifying debts.

What if the debtor filed bankruptcy?

No writ may be filed or enforced during the automatic stay under 11 U.S.C. § 362, and you must withdraw any pending writ immediately.

Can I refile MC 53 every year on the same debtor?

Yes. As long as the judgment is unpaid and unexpired (10 years under MCL 600.5809), you can file a new MC 53 each November.

Do I have to mail the writ to the defendant?

Yes. MCR 3.101(F)(2) requires first-class mail to the debtor’s last known address within seven days of issuance, with proof on file.

What happens if Treasury says the defendant has no refund?

No funds are released, but your writ is closed for that year. You may refile MC 53 next November to capture the next refund cycle.