Section 144-400-4-3 - Pre-offset noticeAt or before the time of submittal, the department shall send a notice to each person reported to the State Tax Assessor. The department shall send the notice to the person's last known address, according to the department's records. The notice must tell the person and their spouse the following information.
A. The amount of the debt.B. The department intends to take all or part of the person's state tax refund, as needed, to pay the debt.C. The person may ask for a hearing to contest the department's action within 30 days of the date the notice is mailed.D. The issues at the hearing are limited to whether the debt was legally established and whether the amount of the debt has changed since it was legally established.E. If the person asks for a hearing, the person must give the department written proof or other facts that support the request.F. The department will not consider a hearing request until it receives written proof or other facts that support the request.G. If the person has filed a joint return, a spouse who does not owe the debt may ask the State Tax Assessor to pay the spouse's part of the refund.10- 144 C.M.R. ch. 400, § 4-3