Commissioner of Social Services v. Michael M.

OPINION OF THE COURT

Kevin C. Fogarty, J.

May the Commissioner of Social Services (CSS) use the Internal Revenue Service (IRS) tax refund offset to satisfy its claims for arrears where the arrears have been “held in abeyance” by a Family Court order?

This case involves the Federal-State intercept program authorized by the Omnibus Budget Reconciliation Act of 1981 (§§ 2331, 2332, 95 US Stat 860-863,2 Pub L No. 97-35) as implemented in New York by chapters 545 and 546 of *918the Laws of 1982,3 which authorizes collection of past due support in Aid to Families with Dependent Children (AFDC) cases…