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Utah Administrative Code (Current through November 1, 2019) |
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R527. Human Services, Recovery Services |
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R527-450. Federal Tax Refund Intercept |
| R527-450-1. Certification Criteria |
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The Office of Recovery Services/Child Support Services (ORS/CSS) will refer qualified support debts to the federal Office of Child Support Enforcement (OCSE) for offset by federal tax refund intercept as authorized in 45 CFR 303.72 (2003) and 42 U.S.C. Section 664. 1. Effective October 1, 2007, all IV-A and Non-IV-A child support debts will be submitted for federal tax refund offset for past-due support owed to any child, whether or not the child is a minor at the time of certification or offset. 2. IV-A and Non-IV-A debts which meet certification criteria may be certified and the federal tax refund may be intercepted, even if the obligor is paying on arrearages. |
| R527-450-2. Notice of Offset |
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ORS/CSS will send an annual notice to all obligors certified for the federal tax refund intercept and to all unobligated spouses of these obligors, notifying the obligor of the amount of the arrearage certified, outlining the unobligated spouse's rights, and directing the obligor to contact ORS/CSS if he has questions. The notice will advise the obligor of his right to contest the amount of past-due support and of his right to an administrative review. |
| R527-450-3. Earned Income Credit |
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ORS/CSS will refund the portion of the obligor's intercepted federal tax refund that resulted from an earned income credit, if the obligor makes a written request and includes a copy of the federal tax return. If the intercept payment has been credited to a Non-IV-A case and has disbursed to the family, the request will be denied. |
| R527-450-4. Distribution of Collections |
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1. Any money collected through the tax refund offset process can be applied only to the arrearage certified. 2. Collections received through federal tax refund intercept will be applied to satisfy certified IV-A and foster care arrearages before Non-IV-A arrearage. 3. On Non-IV-A cases the federal tax intercept payments will be held for at least 30 days but not more than 180 days before being disbursed to the obligee. 4. In the event that the Department of the Treasury, Financial Management Service (FMS) reclaims money which has been refunded to a Non-IV-A obligee, that obligee will be required to repay to the state the amount reclaimed by FMS. |
| R527-450-5. Deleting or Modifying a Federal Tax Certification |
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1. If the total amount certified for IV-A and Non-IV-A is reduced to zero after the certification, ORS/CSS will delete the obligor from the certification list. 2. If the obligor's arrearage increases or decreases, ORS/CSS will modify the certification amount accordingly. |