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42 U.S.C. 407 Sect. 207 (a) The right of any person to any future payment under this title shall not be transferable or assignable, at law or in equity, and none of the moneys paid or payable or rights existing under this title shall be subject to execution, levy, attachment, garnishment, or other legal process, or to the operation of any bankruptcy or insolvency law.
(b) No other provision of law, enacted before, on, or after the date of the enactment of this section[108], may be construed to limit, supersede, or otherwise modify the provisions of this section except to the extent that it does so by express reference to this section.
(c) Nothing in this section shall be construed to prohibit withholding taxes from any benefit under this title, if such withholding is done pursuant to a request made in accordance with section 3402(p)(1) of the Internal Revenue Code of 1986[109] by the person entitled to such benefit or such person’s representative payee.

[107] See Vol. II, P.L. 83-591, §§86, 861, and 871, with respect to income subject to taxes.
[108] This section was enacted August 10, 1939, [P.L. 76-379, §207].
This subsection was enacted April 20, 1983, [P.L. 98-21, §335(a)(2)].
[109] See Vol. II, P.L. 83-591, §3402(p)(1).