Q: If I have a judgment that I'm trying to collect, can I use the court system to intercept a tax refund?

A: Yes, you may be able to intercept the debtor's tax refund to satisfy a judgment. In California, the Franchise Tax Board (FTB) may be able to intercept state tax refunds and apply them to outstanding judgments. Additionally, the Internal Revenue Service (IRS) can intercept federal tax refunds for the same purpose.

To do this, you would need to obtain a Writ of Execution from the court that issued the judgment, and then file it with the appropriate tax authority. The tax authority will then notify the debtor that their refund has been intercepted and applied to the outstanding judgment.

It's important to note that there may be limits to how much of the refund can be intercepted, and that the debtor may challenge the interception. Additionally, the interception of tax refunds may not be a reliable or consistent method of collecting on a judgment. You may want to consult with an attorney or collection agency for additional guidance on the best ways to collect on the judgment.

In California, the statute that authorizes the interception of tax refunds for the collection of unpaid judgments is Code of Civil Procedure section 708.710. This section outlines the procedures for obtaining a court order for an earnings withholding order for a tax refund. You can consult with an attorney or the court clerk for more information on the procedures and requirements for obtaining such an order.