Can a sheriff’s office levy against an IRA?
If so, how is this affect by the States Statue, if it protects IRAs against bankruptcy proceedings?

Thanks
Jane

Sheriff? Levy?
Do you mean that the local sheriff is delivering a levy?
In other words, what is the source of the levy?

The levy was issued by the state , not the IRS, with instructions to pay the Sheriff.

My research show's that this is referred to as a "sheriff's Levy"...

A Sheriff's levy is issued when the individual is required to pay money to the court for garnishment etc. sometimes as a result of a lwasuit...

Since there is no nonalienation rule required for IRAS under the IRC, attachment or garnshment of an IRA is subject to the provisions of state law. Some states protect IRA assets from creditors, some limit the amount exempt from attachment to a specific $ amount some do not protect IRAs. Also IRAs which are invested in annuities are ussually protected from creditors. You need to consult with an attorney to find out the state law.