Gerrard v. United States Office of Education

MEMORANDUM OF OPINION AND ORDER

SCHWARZER, District Judge.

INTRODUCTION

Plaintiff brought this action against defendants United States Department of Education (“DOE,” formerly known as the Office of Education) and California Educational Loan Program (“CELP”) to recover tax refunds forwarded by the Internal Revenue Service (“IRS”) and Franchise Tax Board to defendants on account of plaintiff’s defaulted student loans. Plaintiff claims that the collection of her debt in this manner is barred by the statute of limitations and that she did not receive notice of DOE’s intention to collect her tax…