N.M. Admin. Code § 8.50.130.10

Current through Register Vol. 35, No. 23, December 10, 2024

Section 8.50.130.10 - NOTICE OF ADMINISTRATIVE ENFORCEMENT ACTION

A. Notices to obligor of referral to tax-offset program: The IV-D agency or federal office of child support enforcement sends written notice to inform an obligor that due to the amount of the obligor's past-due support the obligor will be referred for a tax refund offset. One or more of the following notices is sent:

(1) FMS pre-offset notice (obligor);

(2) taxation and revenue department pre-offset notice (obligor);

(3) taxation and revenue department pre-offset notice (injured spouse);

(4) IRS notice of offset; and

(5) taxation and revenue department final distribution notice.

B. Notice to obligor of FIDM freeze order: The Title IV-D agency will mail a notice of lien to the obligor at the last known address on file with the IV-D agency.

C. Notice to obligor of administrative lien on lottery and gaming winnings: The Title IV-D agency will mail a copy of the notice of administrative lien to the obligor at the last known address on file with the Title IV-D agency.

D. Notice to obligor for passport referral: Notice regarding the referral for passport denial is included in the FMS offset notice and is sent to the obligor at the last known address on file with the Title IV-D agency.

E. Notice to owner of an undistributed collection: The Title IV-D agency will mail a copy of the notice of undistributed collection to the owner at the last known address on file with the Title IV-D agency.

F. Notice to obligor for administrative offset referral: The Title IV-D agency will mail notice regarding the referral for administrative offset is included in the FMS offset notice and is sent to the obligor at the last known address on file with the Title IV-D agency.

G. All notices will include the process and timeframes for requesting an appeal.

N.M. Admin. Code § 8.50.130.10

8.50.130.10 NMAC - Rp, 8.50.130.8 NMAC, 12/30/10, Amended by New Mexico Register, Volume XXX, Issue 10, May 28, 2019, eff. 7/1/2019, Amended by New Mexico Register, Volume XXXII, Issue 23, December 14, 2021, eff. 1/1/2022