049-7 Wyo. Code R. § 7-2

Current through April 27, 2019

Section 7-2 - Federal Income Tax Refund Offset Program

(a) CSE shall participate in the federal income tax refund offset program for the purpose of recovering child support debts pursuant to federal law.

(b) If the Secretary of the Treasury, through OCSE, notifies CSE an offset is being made to satisfy Non-PA past due support from a tax refund based on a joint tax return, CSE may delay distribution of the collected amount for a period not to exceed six (6) months.

(c) For eligible families, the CSE may request the Secretary to certify the amount of a child support obligation to the Secretary of the Treasury for collection under §6305 of the Internal Revenue Code of 1986.

(i) For a case to be eligible for certification to the Secretary of the Treasury, the following shall apply:
- (A) Open IV-D Case;
- (B) Past-due support greater than:
  - (1) $150.00 assigned arrears for public assistance cases or past public assistance cases; or
  - (2) $500.00 for non-assigned arrears in nonpublic assistance or past public assistance cases;
- (C) Non-custodial parent's name and SSN; and
- (D) Non-custodial parent's address (either current or historical address).

(ii) CSE, the obligee, or the obligee's representative shall have made reasonable efforts to collect the support through the state's own collection mechanisms. CSE need not repeat actions taken by the obligee or obligee's representative that the CSE determines to be comparable to the state's collection mechanisms.

(d) Federal Offset Program Fee - A fee of $25.00 shall be retained by CSE from any collection made as a result of the federal income tax refund offset for Non-PA obligees.

(e) Obligees who receive IRS tax intercept payments which are retrospectively adjusted by the Secretary of the Treasury shall reimburse such payments to CSE for the amount of the adjustment.

049-7 Wyo. Code R. § 7-2

Amended, Eff. 1/8/2015.

Amended, Eff. 4/4/2017.