FEDERAL TAX INTERCEPT
42 U.S.C. § 664; 26 U.S.C. § 6402; 45 CFR 303.72
Annual Notice of Past-due Child Support
Federal regulations found at 45 CFR 303.72 require Office of Recovery Services/Child Support Services (ORS/CSS) to give notice to the non-custodial parent (NCP) that his/her case has been certified for Federal tax refund offset (intercept). CSS sends the “Annual Notice of Past-due Child Support” to NCPs who owe past-due child support that has accrued under a court or administrative order. The “Annual Notice” tells the NCP the total amount of his/her past due support and the collection actions CSS may take if the NCP does not pay the debt in full.
The annual notice provides the NCP with the following information regarding Federal tax refund offset:
1. that under 42 U.S.C. § 664 and 26 U.S.C. § 6402, any Federal income tax refund owing to the NCP may be intercepted and applied to his/her debt;
2. that the NCP’s past due support amount will be referred to the United States Department of the Treasury for collection by Federal tax refund intercept if the past due support is not paid full within 30 days. (CSS will not certify debts on incoming interstate cases as the initiating state does the certification);
3. that CSS will certify the case for Federal tax refund intercept every time the NCP gets behind in his/her payments without further notice;
4. that if the NCP does not agree that the support is delinquent, or does not agree with the amount of past due support, the NCP may request an administrative review. A “Written Request for Review” is sent to the NCP with the notice; and,
5. that in the case of a joint tax return, the NCP’s present spouse may take certain steps to secure his/her portion of the tax refund if the NCP’s spouse has no legal responsibility to the debt.