Section 466-9-007 - OFFSET PROGRAMS Nebraska participates in the Federal Tax and Administrative Offset programs under Title IV-D of the Social Security Act, 45 CFR 302.60, 45 CFR 303.72, 31 CFR Part 285, and other applicable federal law. Cases that meet the criteria set forth in applicable federal or state law will be submitted for collection under these programs even if the obligor has entered into a payment plan with the state.
007.01NOTICE TO OFFSET. Written notice will be sent at least annually to all obligors identified for the Federal Tax Offset and Administrative Offset programs. The notice includes information regarding: (A) The right to contest the state's determination that past-due support is owed or the amount of past-due support;(B) The right to an administrative review by the Department or, at the obligor's request, the state with the order upon which the referral for offset is based;(C) The procedures and timeframes to request an administrative review;(D) In the case of a joint return, at the time of the offset, the Secretary of the U.S. Treasury will notify the non-obligated spouse of the obligor of the steps to take to protect the share of the refund which may be payable to that spouse; and(E) Any further arrears accruing may be added to the obligor's debt and will be subject to collection by Federal Tax Offset and Administrative Offset without further notice. 007.02CONTESTING FEDERAL TAX OFFSET OR ADMINISTRATIVE OFFSET. The obligor may contest Federal Tax Offset and Federal Administrative Offset in writing, postmarked or personally delivered to the Department within 45 calendar days of the date of the advance notice or the date of notice of an offset of funds. A complaint or contest by an obligor is limited to:(A) An error in the identity of the noncustodial party;(B) An error in the amount of past-due support; or(C) The non-existence of an order for support.007.03CONDUCTING A REVIEW. Upon receipt of a contest or complaint relating to offset, the Department will review the pertinent facts of the case to determine the validity of the obligor's complaint. The obligor will be notified of the Department's findings within 60 calendar days of the date of the receipt of the complaint and the procedures for requesting an administrative hearing.007.04REQUEST FOR AN ADMINISTRATIVE HEARING. The obligor may request an administrative hearing by sending a written request to the Department within 30 calendar days of the date of the review finding. A hearing will be scheduled within 30 calendar days of receipt of the request. The obligor will be notified of the hearing results within 15 calendar days of the hearing.007.05REVIEW BY THE STATE WITH THE ORIGINAL ORDER. If the support order is from another state and the complaint cannot be resolved, the obligor may request an administrative review in the state with the original order. If a request is made for review by another state, the Department will notify that state within 10 calendar days of the date of the request. The Department will provide that state with the proper documentation such as a copy of the order and any modifications, a copy of the payment record or the payee's affidavit, and the payee's address for non-Aid to Dependent Children (ADC) and Medicaid-only cases. The other state receiving the request to conduct an administrative review is responsible for contacting the necessary parties to advise them of the date, time, and place of the review.007.06DISTRIBUTION OF COLLECTIONS. If the Department is notified by the appropriate federal authorities that an offset is being made from a refund based on a joint tax return, the state may delay disbursement until notification that the unobligated spouse's proper share of the refund has been paid or for a maximum of six months from the date the state was notified of the offset, whichever shall first occur.466 Neb. Admin. Code, ch. 9, § 007
Amended effective 7/4/2020