How do I get the IRS to give me judgment debtor's tax refunds?

[brucefon]

What is the name of your state?
Massachusetts

I have a couple threads going on in Small Claims and in Tax Law forums
in reference to trying to collect a judgment from a neighbor.

The angles I'm attempting to use are:
1) Schedule D to write off a bad nonbusiness debt;
2) sending the 3 credit bureaus copies of the judgment and proof of
nonpayment so they make a dent on his reports;

and now:

3) I want to know how to have his 2004 tax refund given to me.
Send the IRS proof of judgment and nonpayment? Is there a form to fill out?
Do I need a lawyer to seize his federal and state tax refunds?

 

[seniorjudge]

Triple post

 

[racer72]

1. To do this means you can no longer collect on the debt. You must stop all collection activity. You will also have to sign off a satisfaction of debt for the debtor too.

2. You can't. 2 of the 3 require membership and individuals cannot buy one. The third does not require a membership but does not accept info unsolicited. Some collection agencies or debt brokers can list a debt for you, for a fee.

3. The IRS generally does not accept garnishment requests. You must have a specific court order directing the IRS to seize any refunds and the IRS does not accept them from judgment debtors. A federal court will not even hear your case, especially from a small claims court unless you can prove that you have exhausted all methods of collection. This could even mean accepting pennies on the dollar for the outstanding debt. Currently only cases involving back child support or federal court ordered restitution are accepted for garnishment.