Case: IRS’s Interception of Taxpayer’s State Tax Refund to Satisfy Tax Debt Was Timely and Not an Unauthorized Collection (D. Md.) (IRC §7433)

The IRS’s interception of a pro se taxpayer’s 2020 state tax refund to satisfy his 2007 tax debt was timely and was not an unauthorized collection, a district court held, granting the government’s motion for summary judgment. The court first rejected the taxpayer’s argument that the court lacked subject matter jurisdiction based on a bankruptcy discharge granted to him in 2019, which it noted did not discharge the taxpayer’s 2007 tax debt relating to his unfiled tax return. As to the unauthorized collection issue, the court explained that the taxpayer had confused his tax years in relying on a prior, ...