Case: Summary Judgment and Dismissal Order Affirmed for Overdue Child Support Offset Action (9th Cir.) (IRC §7433)

The district court properly granted summary judgment on Taxpayer’s claims under I.R.C. § 7433 and properly dismissed Taxpayer’s claims under the Federal Tort Claims Act, the U.S. Court of Appeals for the Ninth Circuit held in an unpublished opinion, affirming the district court’s decision. The action stemmed from the government’s application of tax payments to offset Taxpayer’s past-due child support debt. The district court lacked jurisdiction over Taxpayer’s challenge to the offset under §6402(g). [Hadsell v. United States, No. 22-15760 (9th Cir. July 10, 2023)]