DEPARTMENT OF HEALTH AND REHABILITATIVE SERVICES, APPELLANT,
v.
LETA ATTERBERRY, APPELLEE
AI-generated. These summaries, headnotes, and key points are machine-generated and may contain errors or omissions. Always verify against the full opinion text below. Not legal advice.
HRS appealed a trial court order requiring removal of Leta Atterberry's case from the IRS tax refund intercept program for collection of child support arrearages. The court held that past-due child support obligations cannot be eliminated or suspended based on the obligor's current financial hardship, and the IRS intercept program may continue to collect arrearages incurred when the obligor was able to pay.
A trial court may not eliminate or suspend collection of past-due child support obligations through the IRS intercept program based on the obligor's current financial hardship. While current obligations may be modified or eliminated based on changed circumstances, past-due installments that became judgments by operation of law cannot be cancelled or reduced except in extraordinary circumstances involving compelling equitable defenses.
[1] Past due child support installments become judgments by operation of law.
[2] Past due child support installments cannot be cancelled or reduced by a court.
Previewing 2 of 5 headnotes on this case. FLexlaw’s editorially structured points of law — every proposition, pinpointed — are reserved for members.
Join FLexlaw to unlock all legal intelligence“Unpaid child support is a vested property right.”
Establishes the fundamental legal status of child support obligations as vested property rights, not subject to casual modification.
Previewing 1 of 3 key quotes on this case — the court’s exact language, pinpointed for members.
Join FLexlaw to unlock all legal intelligenceIn 1988, Kenneth Atterberry was awarded custody of three children and Leta was ordered to pay $300 per month child support. In December 1988, Leta was…
The full statement of facts, procedural history, and disposition for this case are member content.
Join FLexlaw to unlock all legal intelligence© FLexlaw, Inc. — AI-generated enrichments are proprietary. All rights reserved.
Explore caselaw by topic → Browse Modification Of Support Obligations cases and more on FLexlaw
HARRIS, Judge.
In 1988 Kenneth Atterberry was awarded custody of his three children in his dissolution of marriage action against Leta At-terberry. The mother was ordered to contribute $300 per month child support. Kenneth, who has heart problems, draws SSI and receives AFDC benefits.
In December 1988, HRS, on behalf of Kenneth, brought enforcement proceedings against Leta. She was determined to be in arrears at that time in the amount of $2,215 and was ordered to contribute an additional $50 per month toward the arrearage. In addition to this enforcement effort, HRS listed the arrearages in compliance with the requirements of 45 CFR Sec. 302.60:
Collection of past-due support from Federal tax refunds.
The State plan shall provide that:
(a) The IY-D agency has in effect procedures necessary to obtain payment of past-due support from Federal tax refunds as set forth in section 464 of the Act, Sec. 303.72 of this chapter, and regulations of the Internal Revenue Service at 26 CFR 304.6402-1; and (b) The IV-D agency shall take the steps necessary to implement and use these procedures.
Subsequently Leta was injured and became unemployed. She petitioned the court to modify her support obligation and, because she was expecting a tax refund, to remove her name from the IRS intercept list. After a hearing before a master, the court eliminated all current support obligations and ordered HRS to remove the collection of the existing arrearage from the IRS intercept program. HRS only appeals that portion of the order requiring it to remove the case from the intercept program. We reverse.
Unpaid child support is a vested property right. See generally, Bingemann v. Bingemann, 551 So. 2d 1228 (Fla. 1st DCA 1989) and cases cited therein. Past due installments become judgments by operation of law. § 61.14(5), Fla.Stat. (1989). Past due installments cannot be cancelled or reduced. Bingemann v. Bingemann, supra, citing Fox v. Haislett, 388 So. 2d 1261, 1265 (Fla. 2d DCA 1980); but see State Department of Health and Rehabilitative Services o/b/o Davis v. Canady, 473 So. 2d 273 (Fla. 2d DCA 1985) (absent compelling circumstances or valid defense such as laches, estoppel, waiver, reprehen-sive conduct or other strong equitable reasons court lacks authority to retroactively cancel or reduce past due child support payments); Robinson v. State Department of Health and Rehabilitative Services, 473 So. 2d 228 (Fla. 5th DCA 1985) rev. dismissed, 478 So. 2d 53 (1985) (laches available in presence of extraordinary facts or compelling circumstances).
The legislature has specifically authorized the use of the IRS intercept program to collect child support arrearages. § 61.17(3), Fla.Stat. (1989). While Leta’s current physical and economic problems might justify modifying or eliminating current obligations, it does not permit the court to eliminate or suspend the collection of obligations incurred when Leta was able, but unwilling, to perform.
REVERSED and REMANDED for further proceedings consistent with this opinion.
GOSHORN and DIAMANTES, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Dep't OF Health & Rehabilitative Servs. v. Beckwith, 624 So. 2d 395 (Fla. 5th DCA 1993)…uling, we do not disturb the decision in Wood as to the finality of that portion of contempt orders involving the issue of the calculation of ar- [*398] rearages. Wood, 600 So. 2d 1298; Department of Health and Rehabilitative Services v. Atterberry, 578 So. 2d 485 (Fla. 5th DCA1991); Bingemann v. Bingemann, 551 So. 2d 1228 (Fla. 1st DCA1989), rev. denied, 560 So. 2d 232 (Fla.1990); Hammond v. Hammond, 492 So. 2d 837 (Fla. 5th DCA1986); State Dept. of Health and Rehabilitative Services on Behalf of Davis v. Ca…
-
Dep't OF Revenue v. Hall, 699 So. 2d 1036 (Fla. 5th DCA 1997)…d not retroactively terminate support to a date earlier than 1 December 1995 absent a showing of extraordinary circumstances. Segrera; Kutz v. Fankhanel, 608 So. 2d 873. (Fla. 5th DCA 1992); Dept. of Health and Rehabilitative Services v. Atterberry, 578 So. 2d 485 (Fla. 5th DCA 1991). “The fact that one child has reached majority is not a sufficient compelling circumstance.... ” Hammond, 492 So. 2d at 839. Therefore, we reverse those portions of the modification order terminating support retroactive to the ch…
-
Dep't of Health & Rehabilitative Servs. v. Wood, 600 So. 2d 1298 (Fla. 5th DCA 1992)…vanished in 1989 and that he was unable to exercise visitation in 1989 and 1990. . State Department of Health and Rehabilitative Services v. Canady, 473 So. 2d 273 (Fla. 2d DCA 1985); Department of Health and Rehabilitative Services v. Atterberry, 578 So. 2d 485 (Fla. 5th DCA 1991).…
Previewing 3 of 6 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- FOX v. Benton Myron Haislett, 388 So. 2d 1261 (Fla. 2d DCA 1980)
- Bingemann v. Bingemann, 551 So. 2d 1228 (Fla. 1st DCA 1989)
- Robinson v. State, 473 So. 2d 228 (Fla. 5th DCA 1985)
- State of Fla. Dep't OF Health & Rehabilitative Servs. v. Wheeler Canady, 473 So. 2d 273 (Fla. 2d DCA 1985)