Rule 290-7-1-.08 - Federal and State Tax Refund Intercept Program(a) As used in this Rule, the following terms shall have the following meaning: (1) "tax refund intercept program" also known as "tax offset program"; the program through which tax refunds are intercepted to satisfy support obligations that are in arrears.(2) "tax offset processing year" the year that tax refunds are actually sent to the taxpayer. For example, a name certified for tax offset in September 2009 is certified for the 2010 "tax offset processing year."(3) "legitimately in dispute" used to denote that the obligor has presented cancelled checks, copies of money orders, court records, court orders, etc., which appear to refute the claim by the obligee that support payments have been missed. The obligor's "word" that he or she has made the payments is not sufficient evidence that support payments have been made. The term is not intended to convey the settlement of the dispute. Ultimately, the court issuing the child support order will have to determine what is actually owed.(4) "federal tax offset fee" a fee of $15.00 will be deducted each time a federal tax offset payment is received..(5) "TANF arrearage" past-due support debts which accrued during the time an obligee or child receives TANF assistance (including foster care); except that if the obligee or child no longer receives TANF, the past-due support certified as a "TANF arrearage" must be limited to the debt owed to the State of Georgia.(6) "non-TANF arrearage" past-due support owed to obligees or nonparent custodians of qualified children or a qualified child and the parent with whom the child is living if the same support order includes support for the child and the parent. A qualified child is a child who is a minor and for whom an order is in force.(7) "state tax offset fee" a fee of $12.00 will be deducted each time a state tax offset payment is received.(b) Eligible Cases (1) Intercept enforcement remedies may be used for cases which involve a delinquent court or administrative ordered amount of child support and the State has an assignment of rights to support as a result of the receipt of TANF public assistance or the non-TANF recipient of services has made application for or is otherwise receiving IV-D enforcement services. Requirements for the various programs are provided below: (A) TANF (including Foster Care) Tax Offset Certification Requirements (i) The support obligation must have been established by court order or an administrative order from a IV-D agency of competent jurisdiction.(ii) The TANF arrearages must be at least $150.00 for tax offset.(iii) The arrearages must be at least $500.00 for state tax offset regardless of case type.(iv) Before submittal, the Department or the Department of Family and Children Services has verified the accuracy of the obligor's name and social security number and the amount of past-due support for which there is a TANF assignment in effect.(v) The Department has a copy of the payment record.(vi) The validity of the debt is not legitimately in dispute.(vii) In intergovernmental cases, the federal certification can only be made by the state which has the TANF assignment. Any enforcing state must be advised that the obligor's name is being certified for federal refund offset. It may also be necessary to communicate with the enforcing state for purposes of verification of arrears, obtaining a copy of the payment record, etc.(B) Non-TANF (including Foster Care) Tax Offset Certification Requirements (i) The obligee (including a nonparent custodian) must have applied for the child support services. The support obligation must have been established by court order or an administrative order from a IV-D agency of competent jurisdiction.(ii) The non-TANF arrearages must be at least $500.00 for Federal and State certification. (NOTE: If the obligee currently receives TANF, all arrearages are certified under the TANF category. If the obligee previously received TANF, but does not currently receive it, the debt due the Department must be certified under the TANF category. Any remaining arrearages due the obligee would be certified under the non-TANF category.)(iii) The validity of the arrearage is not legitimately in dispute.(iv) In intergovernmental cases, the federal certification can only be made by the state where the obligee resides or has made application for child support services. Any enforcing state must be advised that the obligor's name is being certified for federal refund offset. It may also be necessary to communicate with the enforcing state for purposes of verification of arrears, obtaining a copy of the payment record, etc.(v) Before submittal, the Department has verified the accuracy of the obligor's name and SSN and the amount of delinquent support.(vi) The Department has a copy of the order and any modifications and has a copy of the payment record.(vii) TANF and foster care records have been checked to see if there is an arrearage amount owed to the State of Georgia.(viii) The department has the obligee's current address.(c) Notice and appeal rights (1) Prior to certifying a tax intercept to either the Internal Revenue Service or the Georgia Department of Revenue, written notice must be provided to the obligor. An obligor notified of a planned tax intercept who wishes to contest the certification of the intercept must request an administrative hearing within 30 days of the date of the written notice. If no written request for a hearing is received by the Department within 30 days of the date of the written notice, the Department will not stop the tax intercept.(2) If an obligor timely seeks administrative review of the planned tax certification, the Department shall, within 21 days of receipt of the written request, initiate an administrative hearing before OSAH (see Rule 290-7-1-.19).(3) Federal regulations require the Department to initiate a pre-offset hearing if timely requested by an obligor. See 45 C.F.R. §§ 303.102, 303.72.(4) Upon receipt of notice that a federal or state refund has been offset, the obligor may contest the offset by requesting an administrative hearing. The request must be received by the Department within 30 days of the mailing of the notice.(d) Under no circumstances shall any tribunal hearing a tax intercept appeal retroactively reduce or modify child support arrears.(e) If an obligor in a case being enforced by the Department relocates without notifying the Department of his or her new address, the obligor shall be deemed to have waived his or her right to any written notices otherwise required by this Rule.(f) An administrative hearing and any appeal therefrom under this Rule shall be held in accordance with the procedures set forth at Rule 290-7-1-.19.Ga. Comp. R. & Regs. R. 290-7-1-.08
O.C.G.A. §§ 19-11-12, 19-11-18, 19-11-24; 42 U.S.C. § 664.
Original Rule entitled "Modification of Child Support Obligation Established by Judicial Order" adopted. F. Oct. 17, 1991; eff. Nov. 6, 1991.Repealed: New Rule entitled "Federal and State Tax Refund Intercept Program" adopted. F. June 15, 2011; eff. July 5, 2011.Amended: F. Dec. 9, 2016; eff. Dec. 29, 2016.