Chapter 13 debtor filed his state tax return, which indicated a refund owed, prior to filing his petition. While awaiting his tax refund, debtor signed a wage assignment with ORS to cover his child support debt. ORS later received debtor's tax refund from the state and applied it to debtor's support debt, and debtor applied for an order to show cause against it. In response, ORS admitted that it had violated the automatic stay by accepting and offsetting debtor's tax refund, and tendered a check to debtor for the full amount of the refund. The court then deemed the turnover issue to be moot, and considered only the issues of civil contempt and recovery. ORS asserted it was not in contempt, as its actions did not involve gross misconduct, bad faith, or willful and malicious intent, The court rejected that assertion, explaining that civil contempt is remedial and, therefore, the defendant's intent is irrelevant. ORS was found in contempt and was ordered to pay debtor's costs and attorney's fees.