Fei Xu v. Department of Revenue ex rel. Ning Zhang

Appellant appeals an order denying his motion contesting the interception of his federal tax refund to offset retroactive child support. For the first time on appeal, appellee contends that appellant failed to exhaust his administrative remedies, thus requesting an affirmance based upon a “right for the wrong reason” analysis. We hold that the appellee waived the right to assert failure to exhaust administrative remedies. On the merits addressed by the trial court, we reverse.

In the final judgment of dissolution of marriage, appellant was ordered to pay $1,259.54 a month in child support and…