Are the tax refund intercepts payments of child support?
Lenz contends that he did not fail to provide child support when his tax refunds were intercepted and applied toward his support obligations. Because these refunds were intercepted during some of the charged 120-day nonsupport periods, he argues that those charges should be dismissed. The circuit courts refused to consider the intercepts as payments because Lenz did not voluntarily pay them. He contends this is error and we agree. The intercepts are payments from Lenzs assets. Although he did not directly make them, we agree that payments made by intercept should be deemed support payments by the parent. The refunds were intercepted during and applied to specific 120-day periods in 1994, 1995 and 1996. It is sufficient that sums were paid to meet Lenzs support obligation. The charges, to the extent they include within the 120-day period charged, a month during which intercepts were received and applied, should be dismissed. We decline to read into the statute a requirement that a payme
