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Dealing with Cases Involving the Department of Revenue

Dealing with Cases Involving the Department of Revenue. The Department’s power to establish, modify, and enforce child support stems from the Child Support Enforcement Act, which was incorporated into Title IV-D of the Social Security Act.

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Dealing with Cases Involving the Department of Revenue

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  1. Dealing with Cases Involving the Department of Revenue • The Department’s power to establish, modify, and enforce child support stems from the Child Support Enforcement Act, which was incorporated into Title IV-D of the Social Security Act. • In Florida, the Department of Revenue is the state agency responsible for administration of that program. • §§ 409.2554(1) & 409.2557(1), Fla. Stat. (2008).

  2. Key Statutory Provisions Fla. Stat. §§ 409.2551-409.2594 • These statutes outline the processes by which a child support obligation is established , modified, and enforced when the Department of Revenue is involved.

  3. Key Statutory Provisions (cont.) Fla. Stat. §§61.09-61.30 These statutes lay the ground rules for establishing and calculating child support obligations.

  4. Did You Know… • 409.2567(1)- The Departments services are available to public assistance recipients AND anyone who asks regardless of financial stature! • 409.2567(2)-An attorney-client relationship exists only between the department and the legal services providers in Title IV-D cases. • 409.256 and 409.2563 cover Administrative establishment of child support and/or paternity.

  5. Did You Know… • 409.2561(1) and (2)(a)-(5)(c): Recipients of public assistance execute an Assignment of Rights giving the Department exclusive decision-making power over their cases. • 61.16(1)-When the Department is involved in a case, attorney’s fees, suit costs, filing fees, mediation costs and service costs shall only be assessed against non-prevailing Obligors.

  6. Did You Know… • 61.30(11)(a)-The court may adjust the total minimum child support award, or either or both parents’ share of the total minimum child support award, based upon the following deviation factors: • (8)The impact of the Internal Revenue Service Child & Dependent Care Tax Credit, Earned Income Tax Credit, and dependency exemption and waiver of that exemption. • The Statute does not permit the addition of EIC into net or gross income

  7. Common Headaches • A hold has been placed on the Obligor’s passport or an Obligor’s Tax Return has been intercepted. • Trial courts cannot interfere with statutory authority delegated to the Department. • Department of Revenue ex rel. Jackson v. Nesbitt, 975 So.2d 549 (Fla. 4th DCA 2008) • The Department’s enforcement power cannot be restricted or redefined by the State judiciary. • DOR v. Baker, 24 So.3d 1254 (Fla. 1st DCA 2009), and DOR v. Varela, 67 So.3d 1205, 1206 (Fla. 4th DCA 2011).

  8. More Headaches • Setting cases when the Department is involved. • If the case is in the Child Support Division (Div. ), call the J.A. at (786)469-3960. • J.A.’s in Family Court have the contact numbers for Assistant State Attorney’s. • An Order was entered terminating support or modifying arrears but the Central Depository Records do not reflect the change. • The CD must receive a copy of the Order. • Their address is 601 NW 1st Court, 16th Floor, Miami, FL 33136.

  9. The Take Away • About 200 cases per month involving the Department are litigated in Family Division. • The State Attorney’s Office recently assigned an Assistant State Attorney (me!) to the Family Courthouse full-time in order to litigate child support cases in the Family Division. CONTACT INFORMATION: ErinnSarandria • PHONE AND VOICEMAIL:(786)469-3279 • ALTERNATE PHONE:(305)349-5871. • Administrative Assistant = Lena. Her number is (786)469-3348

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