My ex spouse claims he made a deal with the IRS to pay back taxes in the amount of 1700 per month.

The Feds usually do come first, but you should consult with a local attny first, they may give you a pass due to the CS issue.

I would somewhat disagree with the other responses. I don't believe that the Fed comes first in this situation. Bottom line: he has a court order to pay you $1800 per month. He is obligated to pay that to you regardless of what other deals he makes with the Fed or any other creditor. If he fails to pay you the $1800, then you can take him to court for a show-cause hearing, where he must show why he is failing to pay your children their support. Regardless of what deals he makes with any one else, he must still support your children. Now, if the 1800 per month is being garnished from his wages, then that will still come out of his wages regardless of what deal he made with the IRS. The fact that he made a deal with the IRS shows that the IRS has not sought a garnishment of his wages. Therefore, the only way the IRS gets their money is either he pays them a check each month, or they withdraw from his bank account. But the bank account has after-tax/garnishments/child support income, so his child support obligation has already been garnished before the remainder of his money gets into his bank account for the IRS. On the other hand, if he is paying you voluntarily each month, via direct payment of $1800, and now he is claiming that he won't have enough money to pay it because the Feds are taking out $1700 per month, then that is too bad on him. He has the right to seek a modification of his child support order to reflect his IRS payments, but until he does that -- by his motion to the court -- then he is still obligated to pay you $1800. If he doesn't, then the court can hold him in contempt of court.

Assuming support is being paid through the Friend of the Court, you might be able to inquire as to the priority of the child support lien versus IRS lien, or whether less is being received from his employer due to another lien. I'd recommend you consult with a family law attorney familiar with the Wayne County Family Court system, or if you have the time to kill, head to the Friend of the Court in Detroit to discuss the issue or its likelihood. Neil M. Colman [email protected] 586.254.1100

He is full of crappola. The collection statement is called a 433-A, and it has an unlimited amount allowed for court ordered payments. Child support almost always has priority. He is just choosing to not list it in his monthly expenses with the IRS. Call your family law attorney and see what the judge thinks about his new plan. My guess is this will not be an acceptable choice for him to make under any circumstances. He may not have the money to pay his monthly tax payment as the IRS has calculated it, but it is not because they disallowed his child support payment. It is much more likely that they haven't allowed his large house payment in full or something of that nature. Christopher Larson Insight Law Tax Lawyer Bellevue Tax Lawyer Everett Tax Lawyer Federal Way Tax Lawyer Issaquah Tax Lawyer Offer In Compromise Seattle Employment Tax Attorney Seattle Tax Audit Lawyer IRS Wage Garnishment Attorney IRS Collections Attorney Sales Tax Audit Lawyer Tax Court Lawyer Innocent Spouse Relief Lawyer Business Tax Lawyer Everett IRS Tax Penalties Lawyer Seattle Unfiled Tax Returns IRS Tax Help Everett