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claim that respondent engaged in any tortious or other
improper conduct with respect to petitioner and his family.
Petitioner's principal complaint seems to be that
respondent deducted the child support owed to the State
of California from petitioner's income tax refunds. The
record of this case suggests that this took place with
respect to a refund of petitioner's 1991 tax. However,
section 6402(c) provides:
The amount of any overpayment to be refunded to
the person making the overpayment shall be
reduced by the amount of any past-due support (as
defined in section 464(c) of the Social Security
Act) owed by that person of which the Secretary
has been notified by a State in accordance with
section 464 of the Social Security Act.
It appears that respondent was notified of petitioner's
past-due support obligations by the State of California
in accordance with section 464 of the Social Security Act.
Thus, respondent was required to reduce petitioner's
income tax refunds and pay such amounts to the State of
California. Sec. 6402(c). No court of the United States,
including this Court, has jurisdiction to hear an action
to review or restrain a reduction authorized by section
6402(c). Sec. 6402(e). Accordingly, we deny petitioner's
claim for damages.
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Last modified: May 25, 2011