Section 144-351-16-4 - NOTIFICATION TO RESPONSIBLE PARENTA.Pre-offset Notice - Form and Timing of Notice The Division shall mail a written Notice to the last known address of all selected responsible parents, informing them of the Department's intention to seek offset of their federal income tax refunds (the Pre-offset Notice) the first time the responsible parent's name is submitted to OCSE. A Notice is not required for each subsequent submittal. The issuance of the Notice may occur before or coincident with the submission of the offset list to OCSE. No exemptions to federal tax offset will be made.
B.Contents of Pre-offset NoticeThe Notice shall inform the responsible parent:
1. Of the amount of the debt for past-due child support;2. That the Division's action to seek offset is subject to Departmental administrative review in the form of a hearing, and the grounds for and issues that may be considered in such a hearing;3. That the request for hearing must be postmarked or hand-delivered to the Department not later than the 30th day following the date of the Notice to the responsible parent from IRS that his or her income tax refund or a portion thereof has been offset for his or her child support debt (Notice of Offset), otherwise the right to the administrative hearing shall lapse; and4. That, in the case of a joint return, the IRS will notify the responsible parent's spouse at the time of offset regarding the steps to take to protect the share of the refund which may be payable to that spouse.10- 144 C.M.R. ch. 351, § 16-4