Bars a delinquent debtor from filing an amended return in any subsequent year to reflect the subsequent payment of unpaid child support.
Includes unpaid child support in the gross income of the delinquent debtor.
Prohibits any discrepancy between the tax returns of a custodial parent and a delinquent debtor concerning whether a child support payment has been made from serving as a basis for selecting an individual's tax return for general audit.