Armando Romero v. United States

JOHNSON, Circuit Judge:

Plaintiff-appellant Armando Romero appeals from the district court’s dismissal of his suit challenging the constitutionality of the “tax intercept” statute. See 26 U.S.C. § 6402(c), 42 U.S.C. § 664. Romero sought to recover his tax refund for 1981, which was paid by the Internal Revenue Service (IRS) to California pursuant to these provisions, for past-due child support after the California Department of Social Services (CDSS) certified to the IRS that Romero owed such payments. In his amended complaint, Romero charged that section 6402(c) authorized the IRS to engage…