September 2014 | 475 U.S. 851 (1986)

Sorenson v. Secretary of the Treasury (Federal, US Supreme Court, 1986)

An excess earned-income tax credit will be considered to be an “over-payment” to the Internal Revenue Service and therefore is eligible for a tax intercept by a state child support agency for satisfaction of owed child support payments.

Sorenson v. Secretary of the Treasury.pdf



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