David Grider and Leon Gladecki v. Lauro Cavazos, Secretary of the United States Department of Education

WIENER, Circuit Judge:

Appellants, David Grider (“Grider”) and Leon Gladecki (“Gladecki”) appeal the district court’s grant of summary judgment in favor of Lauro Cavazos, in his capacity as Secretary of the United States Department of Education (“Secretary”), dismissing Gri-der’s and Gladecki’s declaratory judgment action that sought to recover tax refunds intercepted by the Internal Revenue Service (“IRS”). 1 Grider’s and Gladecki’s overpayments of income taxes had been offset in partial satisfaction of their defaulted student loans. Also appealed is the district court’s grant of summary…