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OATMAN v. SECRETARY OF TREASURY OF U.S.

Civ. No. 92-0219-N-HLR.

814 F.Supp. 912 (1993)

Emily OATMAN, on behalf of herself and all others similarly situated, Plaintiff, v. SECRETARY OF the TREASURY OF the UNITED STATES and the United States of America, Defendant.

United States District Court, D. Idaho.

February 25, 1993.

Attorney(s) appearing for the Case

Randall W. Robinson, Idaho Legal Aid Services, Lewiston, ID, for plaintiff.

Keith P. Duet, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant.

ORDER GRANTING MOTION TO DISMISS

RYAN, Senior District Judge.

I. FACTS & PROCEDURE

Following the filing of a joint federal income tax return by plaintiff and her husband, on or about March 25, 1991, the Internal Revenue Service (IRS) issued a notice indicating that it would not refund any part of taxes withheld for 1990, but instead would apply the entire refund to a past-due obligation of plaintiff's spouse for child support from a previous...

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