Reading Room Document

Validity of Federal Tax Lien on Civil Service Retirement Refund

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. The OLC does not provide release dates for its opinions, so the release date listed is the date on which the opinion was authored. The original opinion is available at www.justice.gov/file/22561/download.

January 13, 1981