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

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.