By Cathy Moran, Esq., Moran Law Group (Redwood City, CA)
On its face, Diaz (Diaz v. Viegelahn, No. 19-50982 (5th Cir. Aug. 26, 2020)) is a pretty straightforward decision that struck down a local form plan as violating a below-median income debtor's right to use her tax refund to finance necessary expenses for maintenance and support.
On a deeper level, it appears to highlight the complications of using the IRS to effect non-tax social policy.
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