EASTERBROOK, Circuit Judge.
Before Indiana sends out a tax refund, it checks to see whether the recipient owes anything to the state. If there is a debt, Indiana notifies the taxpayer of an intent to apply the tax refund to the outstanding indebtedness. The state offers a hearing on the question whether there is indeed such an obligation. After the time to request a hearing passes—or after the decision, if a hearing is requested—the state sets off the...
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