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Validity of Federal Tax Lien on Civil Service Retirement Refund

Date of Issuance:

Under 5 U.S.C. § 8346(a), the Internal Revenue Service is barred from attaching the civil service retirement refund of 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.

Updated July 9, 2014