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.
Validity of Federal Tax Lien on Civil Service Retirement Refund
Date of Issuance:
Tuesday, January 13, 1981
Updated July 9, 2014