Legal Question in Tax Law in California

In my view, since you were still married in 2006, the tax refund should be community property as it was a refund based upon community income that year, and you should still be entitled to your community share. Simply because the IRS finally decided the amount of the refund and sort-of-paid it in 2010, I believe, shouldn't mean that it's not partly yours. However, your property division agreement or order related to your divorce might give you further guidance. Absent any discussion about tax refunds in that agreement/order, you might send your ex- a certified, return receipt letter demanding payment by a date you specify of $1,500 as your community share. If that doesn't happen and you want to pursue it, small claims court is where you would have to go. Make sure to bring with you to court your marriage license (or substitute official record), the divorce decree, property settlement agreement, and evidence of the IRS payment/offset.