[DOWNLOAD] "Nelson v. Regan" by United States Court of Appeals for the Second Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: Nelson v. Regan
- Author : United States Court of Appeals for the Second Circuit
- Release Date : January 13, 1984
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
OAKES, Circuit Judge: This appeal involves the so-called ""tax intercept"" program. Under this program, federal tax refunds due to persons who have failed to make support payments, the rights to which have been assigned to a state that has provided aid to those to whom support is due, are ""intercepted"" by the Internal Revenue Service on the state's behalf. Accordingly, the tax refunds which would ordinarily go to the non-support paying taxpayer are instead paid to the state which, under the aid-to-needy-families-with-children program, has in effect met the individual's obligations.1
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