Source: https://www.law.cornell.edu/cfr/text/45/303.72
Timestamp: 2017-10-21 21:23:03
Document Index: 257418055

Matched Legal Cases: ['art 303', '§ 301', '§ 302', '§ 302', '§ 302', '§ 302', '§ 305', '§ 302', '§ 302', '§ 302']

45 CFR 303.72 - Requests for collection of past-due support by Federal tax refund offset. | US Law | LII / Legal Information Institute
CFR › Title 45 › Subtitle B › Chapter III › Part 303 › Section 303.72
(a)Past-due support qualifying for offset. Past-due support as defined in § 301.1 of this chapter qualifies for offset if:
(1) There has been an assignment of the support rights under section 408(a)(3) of the Act or section 471(a)(17) of the Act to the State making the request for offset or the IV-D agency is providing services under § 302.33 of this chapter.
(3) For support owed in cases where the title IV-D agency is providing title IV-D services under § 302.33 of this chapter:
(ii) The amount of support is not less than $500. The State may combine support amounts from the same obligor in multiple cases where the IV-D agency is providing IV-D services under § 302.33 of this chapter to reach $500. Amounts under this paragraph may not be combined with amounts under paragraph (a)(2) of this section to reach the minimum amounts required under this paragraph or under paragraph (a)(2) of this section.
(b)Notification to OCSE of liability for past-due support.
(v) Whether the past-due support is due an individual who applied for services under § 302.33 of this chapter.
(c)Review of requests by the Office.
(1) The Deputy Director will review each request to determine whether it meets the requirements of this section.
(d)Notification of changes in case status.
(1) The State referring past-due support for offset must, in interstate situations, notify any other State involved in enforcing the support order when it receives the offset amount from the Secretary of the U.S. Treasury.
(e)Notices of offset -
(1)Advance. The State IV-D agency, or the Office, if the State requests and the Office agrees, shall send a written advance notice to inform a noncustodial parent that the amount of his or her past-due support will be referred to the Secretary of the U.S. Treasury for collection by Federal tax refund offset. The notice must inform noncustodial parents:
(2)At offset. The Secretary of the U.S. Treasury will notify the noncustodial parent that the offset has been made. The Secretary of the U.S. Treasury will also notify any individual who filed a joint return with the noncustodial parent of the steps to take in order to secure a proper share of the refund.
(f)Procedures for contesting in intrastate cases.
(1) Upon receipt of a complaint from a noncustodial parent in response to the advance notice required in paragraph (e)(1) of this section or concerning a tax refund which has already been offset, the IV-D agency must send a notice to the noncustodial parent and, in non-IV-A cases the custodial parent, of the time and place of the administrative review of the complaint and conduct the review to determine the validity of the complaint.
(g)Procedures for contesting in interstate cases.
(1) If the noncustodial parent requests an administrative review in the submitting State, the IV-D agency must meet the requirements in paragraph (f) of this section.
(8) In computing the arrearage collection performance level under § 305.2(a)(4) of this chapter, if the case is referred to the State with the order for an administrative review, the collections made as a result of Federal tax refund offset will be treated as having been collected in full by both the submitting State and the State with the order.
(h)Distribution of collections.
(1) Collections received by the IV-D agency as a result of Federal tax refund offset to satisfy title IV-A or non-IV-A past-due support shall be distributed as required in accordance with section 457 and, effective October 1, 2009, or up to a year earlier at State option, in accordance with the option selected under section 454(34) of the Act.
(2) Collections received by the IV-D agency in foster care maintenance cases shall be distributed as past-due support under § 302.52(b) (3) and (4) of this chapter.
(i) Except as provided in paragraph (h)(3)(ii), the IV-D agency must inform individuals receiving services under § 302.33 of this chapter in advance that amounts offset will be applied to satisfy any past-due support which has been assigned to the State and submitted for Federal tax refund offset.
(i)Payment of fee.
(2) The State IV-D agency may charge an individual who is receiving services under § 302.33(a)(1) (i) or (iii) of this chapter a fee not to exceed $25 for submitting past-due support for Federal tax refund offset. The State must inform the individual in advance of the amount of any fee charged.
[ 50 FR 19651, May 9, 1985; 50 FR 31719, Aug. 6, 1985, as amended at 51 FR 37731, Oct. 24, 1986; 53 FR 47710, Nov. 25, 1988; 54 FR 32312, Aug. 4, 1989; 56 FR 8005, Feb. 26, 1991; 58 FR 41437, Aug. 4, 1993; 64 FR 6251, Feb. 9, 1999; 68 FR 25304, May 12, 2003; 68 FR 37980, June 26, 2003; 68 FR 53052, Sept. 9, 2003; 69 FR 62415, Oct. 26, 2004; 73 FR 74920, Dec. 9, 2008; 81 FR 93566, Dec. 20, 2016]
45 CFR 302.51 — Distribution of Support Collections.
45 CFR 303.6 — Enforcement of Support Obligations.
45 CFR 302.32 — Collection and Disbursement of Support Payments by the IV-D Agency.
45 CFR 302.60 — Collection of Past-Due Support From Federal Tax Refunds.