I don’t know that we could actually claim theft. No doubt the CSA would suddenly “find” the missing tax intercepts and apply them if we notified the FBI that they were stolen. I’m sure there’d be more retaliation to follow. We are talking about $40,100+ in false arrears here and if they wanted to get really ugly I’m sure the CSA could.
CSE is run and staffed by thugs, using principles developed by criminal gangs. What you need is Michigan Lawyer of the Year (2000) Mike Tindall. Not sure if the link below still works. The agency didn’t notify him of a change in the CS amount that he “owed” (they decided behind his back), and he ended up going to jail - something that damaged his reputation and created professional problems. He spent about a half million dollars (based largely on estimating the cost of his own time at lawyer rates) to win his own case against them. As far as I know, the agency never apologized. I’m not saying you should spend a half mil. to try to get your $40K back, but you’d have a lawyer who knows what he’s up against.
http://www.michiganlawyersweekly.com/loty2000/tindall.htm