FEDERAL TAX INTERCEPT
03/84 Revised 01/06/16 Training Completed 08/17/10
Last Reviewed 08/04/25
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 the Office of
Recovery Services/Child Support Services (ORS/CSS) to give notice to the
noncustodial 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; 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. See CS 674P Federal Tax Intercept –Federal Tax Review for more
information; 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. See CS 676P Federal Tax
Intercept – Unobligated Spouse for more information.