N.M. Admin. Code § 5.7.33.15
Because a judgment for an educational loan debt has been filed against your spouse, your name has been referred to the New Mexico state taxation and revenue department for collection of this obligation. Any tax refund to which you may be entitled may be retained in full or partial satisfaction of this obligation. This action applies because you filed jointly for an income tax refund with a spouse who owes the obligation. No debt is claimed against you, however, and you may be entitled to receive all or part of the refund regardless of the claimed judgment balance against your spouse. This action involving the taxation and revenue department is authorized by the Tax Refund Intercept Program Act, Sections 7-2C-1 through 7-2C-13 NMSA 1978.
Our records show $_____________________ total unpaid judgment balance, including principal, accrued interest, costs and attorney's fees as of _______________, 20___.
Case Number:
Judgment Creditor:
Social Security No. _____________________
Refund Amount: Date of this Notice
Amount of refund to be applied to Judgment Balance:
HEARING REQUEST
If you disagree with this notice, you have a right to request a hearing. In order for you to request a hearing, you must return this portion of the notice within 30 days from the date indicated on the notice to the office below, and you must indicate that you are requesting a hearing based on the ground that:
I am entitled to receive all or part of the refund regardless of the claimed judgment debt against my spouse based upon New Mexico Community Property Laws.
FAILURE TO APPLY FOR A HEARING WITHIN 30 DAYS SHALL BE DEEMED A WAIVER OF ANY CLAIM WITH RESPECT TO THE REFUND.
Social Security No:
Telephone Number:
Best Time to Call:
Send request for hearing to: New Mexico Higher Education Department
N.M. Admin. Code § 5.7.33.15