Sorenson v. Secretary of the Treasury of the United States

ORDER ON PENDING MOTIONS'

COUGHENOUR, District Judge.

Plaintiff challenges portions of the Omnibus Budget Reconciliation Act of 1981 which provides a new mechanism for the collection of delinquent child support payments. Under the Act, tax refunds owed to parents having delinquent child support obligations are instead transferred to the states to reimburse the states for expenditures they made to support the affected children under the Aid to Families with Dependent Children (“AFDC”) program. Plaintiff challenges these provisions to the extent they authorize the transfer of tax refunds created…