Divorce & Intercepting the tax refund

Here in New York, and presumably across the country, your tax refund is fair game  if you have a judgment of divorce that calls for you to pay child support, alimony and maintenance, or if you have support arrears. In New York it is called the State Income Tax Refund Intercept Program. What that means is if there is a final decree or judgment in a matrimonial or family court proceeding, or even a foreign decree from another state our country, which remains unpaid, then pursuant to the Social Services Laws in New York (and other states) you can pretty much guarantee that at some point you are going to lose your tax refund. Yes, that could mean all of it.
For the spouse who is seeking enforcement in this way, he or she would have to:
1) obtain a money judgment for the outstanding sums
2) Get a certified transcript of the judgment
3) Sign a sworn statement that the order or judgment is not subject to appellate judicial review and that the sum uncollected is accurate
4) Provide the name and address of the spouse who is the applicant for enforcement
5) Provide the last known address and social security number for the spouse who owes the sums.
The Department of Social Services would then notify the tax commissioner of the liability and also give the delinquent spouse a chance to cure this problem by notifying them in writing that they have 30 days to make good on the final judgment. If the spouse fails to do that, the tax commissioner can go ahead and intercept the refund.
Image Credit: