LaMoure

*812 Opinion

I

INTRODUCTION

Petitioner Nathan LaMoure (father) appeals from a trial court order denying his claim of exemption and motion to quash and recall a levy on his individual retirement account rollover (IRA account) to recover child and spousal support arrears. Father contends his due process rights were violated because he did not receive notice of the levy and there was no court assignment order or writ of execution authorizing the levy on his retirement accounts. Father also argues his retirement accounts could not be levied upon because they were not income; the levy improperly included spousal support; the support orders could not be enforced by levy because they were retroactively modifiable; and father’s funds could not be levied upon because he was a “ ‘custodial parent.’ ” In addition, father asserts that the trial court erred in rejecting his claim of exemption based on hardship.

Respondent in this appeal is “the Public Interest,” represented by the local child support agency, San Bernardino County Department of Child Support Services (local DCSS), and the state Attorney General, on behalf of California’s Department of Child Support Services (State DCSS),…