I need help for a friend. He was in the National Guard for 3 years. It was a 6 year contract, with an enlistment bonus. The first year he got $10,000, the second year he got $5,000 and the third year he for another $5,000. He did not fulfill the 6 year contract, so the Dept of Defense said he owed them the last bonus he received of $5,000. He made payments of $140 a month for about 6 months until he lost his job, then it was turned over to the Dept of Treasury. They withheld his income tax refund of about $1,300 for 2011 taxes.