Peterson v. Florida, Department of Revenue, Office of Child Support Enforcement (In Re Peterson)

MEMORANDUM OPINION AND ORDER

CAROL A. DOYLE, Bankruptcy Judge.

Debtor/Plaintiff Jon Peterson (“Debtor”) filed an adversary complaint against the Office of Child Support Enforcement of the Florida Department of Revenue (“Department”). He seeks: (1) turnover of a tax refund payment which the Department withheld postpetition and applied towards the Debtor’s prepetition debt for child support; (2) interest and attorney fees; and (3) punitive damages. The Department has moved to dismiss Debtor’s complaint under Rule 7012(b) of the Federal Rules of Bankruptcy Procedure, asserting eleventh amendment…