JOHNSON, Circuit Judge:
Plaintiff-appellant Armando Romero appeals from the district court's dismissal of his suit challenging the constitutionality of the "tax intercept" statute. See 26 U.S.C. § 6402(c), 42 U.S.C. § 664. Romero sought to recover his tax refund for 1981, which was paid by the Internal Revenue Service (IRS) to California pursuant to these provisions, for past-due child support after the California Department of Social Services (CDSS...
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