Colorado Court of Appeals March 22, 1990, 88CA1850 (Kendal v. Cason)

Opinion by

Judge JONES.

Plaintiffs, Kerry L. Kendall and Bessie M. Herrod, appeal from the dismissal of their action challenging the state’s offset of their tax refunds against their debts to the state. The trial court dismissed this action based on plaintiffs’ failure to exhaust their administrative remedies prior to seeking judicial relief. We affirm.