Whether or not you are able to levy upon a former tenant's income tax return who resides in another state as to her state tax return as a result of a judgment against the tenant depends upon whether or not the state where the judgment debtor resides affords full faith and credit to your state of a "sister judgment".To determine whether or not the state of Oregon recognizes a Michigan judgment you need to conduct research as to this issue.One way to possibly ascertain this is to contact the court clerk in the county where the the tenant resides in Oregon and see if a sister state judgment would be recognized from Michigan and if so, what documents need to be completed to start the levy process in Oregon.