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JOHNNY E. MATTHEWS vs. DEPARTMENT OF HEALTH AND REHABILITATIVE SERVICES, 88-001321 (1988)

Court: Division of Administrative Hearings, Florida Number: 88-001321 Visitors: 25
Judges: JOSE DIEZ-ARGUELLAS
Agency: Department of Children and Family Services
Latest Update: Aug. 24, 1988
Summary: Whether Petitioner's Federal Income Tax refund should be intercepted by Respondent?Petitioner must forfeit his entire federal income tax return because he is in arrears in child support equal or greater than the amount of the return.
88-1321.PDF

STATE OF FLORIDA

DIVISION OF ADMINISTRATIVE HEARINGS


JOHNNY E. MATTHEWS, )

)

Petitioner, )

)

vs. ) CASE NO. 88-1321

)

DEPARTMENT OF HEALTH AND )

REHABILITATIVE SERVICES, )

)

Respondent. )

)


RECOMMENDED ORDER


Pursuant to notice, a final hearing was held in this case in Jacksonville, Florida, on July 21, 1988, before Jose A. Diez-Arguelles, a hearing officer with the Division of Administrative Hearings.


APPEARANCES


FOR PETITIONER: Johnny E. Matthews, pro se

4435 Kenndle Road

Jacksonville, Florida 32208


FOR RESPONDENT: Warren J. Schulman, Esquire

331 East Union Street, Suite 1 Jacksonville, Florida 32202


BACKGROUND


This case deals with the proposed interception by Respondent of Petitioner's Federal Income Tax refund for the purpose of applying the refund towards overdue child support payments owned by Respondent.


At the hearing, Respondent presented the testimony of Mr. Matthews and offered two exhibits which were admitted into evidence. Petitioner testified on his own behalf. Neither party filed a posthearing statement.


FINDINGS OF FACT


  1. On August 17, 1984, the Circuit Court of the Fourth Judicial Circuit, in and for Duval County, Florida, entered an order finding Petitioner to be in arrears in child support payments in the amount of $6,400.49.


  2. As of July 21, 1988, Petitioner was in arrears in his child support payments in the amount of $6,954.52.


  3. Petitioner does not dispute that he is in arrears in his child support payments, but argues that Respondent should not take the entire refund, but should only take one-half.

    ISSUE


  4. Whether Petitioner's Federal Income Tax refund should be intercepted by Respondent?


    CONCLUSIONS OF LAW


  5. The Division of Administrative Hearings has jurisdiction over the parties to, and the subject matter of, this case. Section 120.57(1), Fla. Stat.


  6. Title IV-D of the Social Security Act authorizes the Secretary of the Treasury to withhold from an individual's Federal tax refund an amount-equal to that individual's past-due child support obligation. 42 USCS sec. 664. The amount to be withheld is determined by the State agency administering the child- support program and includes amounts which the State has agreed to collect on behalf of others and amounts which have been assigned to the State because the State has been paying support on behalf of a child. Id. Amounts so withheld are then sent to the State agency for distribution to or on behalf of the child to whom the support is owed. Id. Respondent is the state agency responsible for administering the child support enforcement program in Florida. Section 409.1557, Fla. Stat.


  7. Prior to notifying the Secretary of the Treasury that an individual owes past-due support, the State must send a notice to the individual informing the individual of the steps which may be taken to challenge the State's determination that past-due support is due or to challenge the amount of such past-due support. 42 USCS sec. 664.


  8. Petitioner does not challenge that he owes past-due child support, nor is Petitioner challenging the procedures followed by Respondent in interpreting his tax refund. Petitioner's only concern at the hearing was that he felt that only one-half of the return should be taken instead of the entire refund. The relevant law, however, provides for the entire amount of past-due support to be collected through this procedure, if possible.


RECOMMENDATION


Therefore, based upon the foregoing, it is


RECOMMENDED that Respondent issue a final order affirming the determination that Petitioner owes past-due support.


DONE and ORDERED this 24th day of August, 1988, in Tallahassee, Florida.


JOSE A. DIEZ-ARGUELLES

Hearing Officer

Division of Administrative Hearings The Oakland Building

2009 Apalachee Parkway

Tallahassee, Florida 32399-1550

(904) 488-9675


Filed with the Clerk of the Division of Administrative Hearings this 24th day of August, 1988.


COPIES FURNISHED:


Johnny E. Matthews 4435 Kenndle Road

Jacksonville, Florida 32208


Warren J. Schulman, Esquire

331 East Union Street, Suite 1 Jacksonville, Florida 32202


Sam Power, Clerk Department of Health and

Rehabilitative Services 1323 Winewood Boulevard

Tallahassee, Florida 32399-0700


Gregory L. Coler, Secretary Department of Health and

Rehabilitative Services 1323 Winewood Boulevard

Tallahassee, Florida 32399-0700


Docket for Case No: 88-001321
Issue Date Proceedings
Aug. 24, 1988 Recommended Order (hearing held , 2013). CASE CLOSED.

Orders for Case No: 88-001321
Issue Date Document Summary
Sep. 06, 1988 Agency Final Order
Aug. 24, 1988 Recommended Order Petitioner must forfeit his entire federal income tax return because he is in arrears in child support equal or greater than the amount of the return.
Source:  Florida - Division of Administrative Hearings

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