Court of Appeals for the Ninth Circuit August 30, 1994, 93-35404 (Emily Oatman, on Behalf of Herself and Others Similarly Situated v. Department of Treasury-Internal Revenue Service United States of America)

EUGENE A. WRIGHT, Circuit Judge:

Emily Oatman challenged the Department of Treasury’s refusal to return her share of a joint tax refund, which it withheld to satisfy her husband’s past-due child support. She filed her action individually and on behalf of a class of similarly situated taxpayers. The district court dismissed for lack of jurisdiction, 814 F.Supp. 912.