Can DOR Be Prohibited From Intercepting a Tax Refund to Pay Past Due Child Support?

Florida's First District Court of Appeals looked at this issue in the case of DOR v. Baker decided on December 31, 2009. In that case the Father owed over $26,000.00 in past due support. Nonetheless he had convinced the lower court to prohibit the Department of Revenue (DOR) from intercepting all but $1,000.00 of his federal income tax refund. He had also prevailed in his request to claim the dependency exemption over the Department's objection. The higher court reversed the lower court stating that the Father had not (1) properly presented his claim, (2) had not properly noticed the Department, (3) had not used up all potential administrative remedies and (4) that his request was premature. Moreover the appellate court found that in all events the Father was still not entitled to the relief given him because the trial court could not lawfully place any restrictions on the power delegated by federal law to DOR relating to interception and retention of tax refunds.