S-23-0241 State o/b/o Warren B. (Appellee) v. Warren L. (Appellant)
Appeal from the District Court for Douglas County, Judge Todd O. Engleman
Attorneys: Warren L. (Self-Represented Appellant) and Jessica Rasmussen and Megan E. Lutz-Priefert (Child Support Services for Appellee)
Civil: Child Support
Proceedings below: Appellant received $1,800 in Economic Impact Payments, and those payments were paid to the State of Nebraska pursuant to a tax intercept program. The State of Nebraska dispersed the intercepted Economic Impact Payments to the custodial parent for past-due child support payments. On its own motion, the Supreme Court ordered this case to be transferred from the docket of the Court of Appeals to its docket.
Issues: Appellant makes the following assignment of error: 1) The District Court below erred (and abused its discretion) in construing 26 U.S.C. § 6428A as not making the $600 EIP II payment exempt from TOP when paid as a tax refund.