Section 144-351-16-5 - NOTIFICATION TO RESPONSIBLE PARENT'S SPOUSEA. The Pre-offset Notice shall inform the responsible parent's spouse of her or his right to claim the portion of the refund to which she or he is entitled. This Notice shall apply to any non-obligated spouse who is not individually liable for the child support debt being assessed against her or his spouse.B.Contents of Notice to Non-obligated SpouseThe Notice shall inform the individual:
1. That the entire joint tax refund will be applied to the obligated spouse's indebtedness, unless the non-obligated spouse takes appropriate steps to obtain his or her pro rata share; and,2. That if the non-obligated spouse has earnings in that tax year and wants to receive his or her share of the refund, he or she may file the appropriate IRS forms.10- 144 C.M.R. ch. 351, § 16-5