Department of Justice Office of Legal Counsel January 13, 1981 (Validity of Federal Tax Lien on Civil Service Retirement Refund)
Also known as
United States · · · 13-01-1981
Validity of Federal Tax Lien
on Civil Service Retirement Refund
Under 5 U.S.C. § 8346(a), the Internal Revenue Service is barred from attaching the civil
service retirement refund o f a former federal employee in order to satisfy her husband’s
tax liability, notwithstanding any interest the latter individual may have in the refund
under Nevada’s community property law.
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