This sounds like we are being told just enough to make sure we don't come up with the right answer.  Does this have something to do with wage garnishment for delinquent child support?  He serves the writ of garnishment on the employer or bank.  Maybe it results in collection of funds.  The money goes to the state agency that administers child-support enforcement for mothers on welfare.  OK, sometimes fathers.  Either case, the state keeps the funds because it has a lien on it for benefits already paid.  It has a contingency-fee arrangement with some process servers that they don't get paid if nothing is collected. Like all the other process servers in America, his income is subject to Social Security tax. And when he turns 67, he will be happy about it.