N.M. Admin. Code § 8.50.130.12

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

Section 8.50.130.12 - CONTESTING TAX REFUND INTERCEPT IN INTERSTATE CASES

A. If an appellant requests an administrative hearing the administrative law judge will send a notice of acknowledgment to the appellant and to the respective Title IV-D agency worker. The notice and acknowledgement shall include a statement regarding the timeliness of the request for hearing. In non-Title IV-A cases, the Title IV-D agency shall notify the custodial party of the time and place of the administrative hearing. The Title IV-D agency worker shall be available to testify at the administrative hearing.

B. If the appeal concerns an IRS joint tax refund that has not yet been intercepted, the appellant is informed that the IRS will notify the injured spouse at the time of intercept regarding the steps to take to secure his or her proper share of the refund. If the appeal concerns a joint tax refund that has already been intercepted, the injured spouse is referred to the IRS to seek resolution.

8.50.130.12 NMAC - Rp, 8.50.130.9 NMAC, 12/30/10, Amended by New Mexico Register, Volume XXXII, Issue 23, December 14, 2021, eff. 1/1/2022