Rucker v. Secretary of Treasury of United States

FINDINGS OF FACT, CONCLUSIONS OF LAW, and ORDER

KANE, District Judge.

I

FACTS

Plaintiff Rucker and husband filed a joint federal income tax return for 1981. The couple expected to receive a refund, partly from monies withheld from plaintiff’s wages and partly as a result of an earned income credit. The Internal Revenue Service intercepted the entire tax refund and earned income credit to satisfy plaintiff’s husband’s past-due child support payments. No notice or opportunity to contest the intercept was given to the plaintiff before the withholding of these funds. The Service claimed authority for…