Tax intercept unlawful where obligor has not defaulted on child support order.

Topic: Human Services, Decided by: Judge Walker 
Docket Number: 1335964  , Decision Date: May 8, 2013 
Attachment: Click here to download the decision. 

The Division of Child Support Services (“CSS”) cannot intercept a child support obligor’s tax return where support payments are not “past due.”  A payment is not past due unless the non-custodial parent is delinquent on court-ordered payments.  While Petitioner owed a lump sum of $20,000 for child support, he has been timely making monthly installment payments of $125 in accordance with the terms of the court order.  Judge Walker reversed CSS’s federal tax intercept and ordered a full refund.

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