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First, you will not go to jail in any event. This is a civil case and his threats of going to jail have no basis in the law. Second, before he can take any action to collect any money against you, even if you owe it, is to file a claim against you in small claims court and get a judgment. If you do feel you owe him the money, then you might want to pay it now just to get him out of your life. But, your agreement was that you would pay it at income tax refund time...so you have no legal obligation to pay it early.
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