Within twenty days of notification from Revenue of an income tax refund available for set-off, Labor will send a written notification to the taxpayer of intent to set-off the tax refund against the debt due to Labor.
A. The notice will be sent by regular mail to the last-known address of the debtor.B. The notice will set forth the basis for the claim against the refund.C. In the case of a joint income tax return, the notice will: 1. Advise that each partner to the marriage shall be presumed to have contributed one-half of the earnings upon which the refund is based and, therefore, one-half shall be subject to set-off.2. Advise that this presumption may be contested through Labor's appeal process, by Labor, the debtor, or the innocent spouse.3. Advise the name of the taxpayer against whom no debt is claimed and that no action is necessary by the non-owing spouse to receive payment of the non-interceptable amount.D. The notice will advise that, within twenty days of mailing of Labor's notification of claim for set-off, the debtor can request a hearing to contest the validity of the claim by giving written notice to Labor. Failure to file said request for a hearing will be deemed a waiver of the opportunity to contest the claim, causing a set-off by default.E. The notice will provide the address where a request for hearing must be filed.219 Neb. Admin. Code, ch. 16, § 004