§ 706.082.No Review of Taxpayer's Tax Liability

This is a narrow but important limit on what a court can decide in a proceeding brought under this chapter. No court proceeding here — whether about service, the withholding amount, or anything else this article covers — can be used to relitigate whether the taxpayer owes the underlying tax liability.

That doesn't leave a taxpayer without any avenue to dispute the debt itself; it just means this chapter's wage-withholding proceedings aren't the place for it. The administrative hearing and judicial-mandate review in § 706.075 address the withholding order's mechanics, not the tax liability's merits, which are challenged through the tax system's own channels.