N.Y. Comp. Codes R. & Regs. tit. 18 § 345.6

Current through Register Vol. 46, No. 45, November 2, 2024

Section 345.6 - Notice to respondent

Written notice of proposed tax refund offset under this Part will be given to the respondent no later than 30 days prior to certification to the Department of Taxation and Finance of the respondent's liability for past-due support. The notice must include the following defenses which may be raised against the offset of tax refunds, in whole or in part:

(a) Defenses.

(1) The person receiving notice of proposed tax refund offset is not the person identified as owing the past-due support.

(2) The money judgment in question has been totally satisfied.

(3) The money judgment in question has been partially satisfied and, therefore, the past-due support is less than the amount specified in the notice.

(4) The amount of past-due support, as specified in the notice, is more than the amount specified in the money judgment.

(b) Other information. The notice to respondents must also include:

(1) A statement that the respondent may correct errors to avoid certification, by contacting the department's employee identified in the notice, at an indicated address and telephone number, within 30 days of the date of the notice and providing acceptable proof of one of the defenses listed in subdivision (a) of this section.

(2) A statement that acceptable proof for the defenses listed in subdivision (a) of this section, means:

(i) For defense paragraph (a)(1) of this section: Any two official personal identification documents (e.g., driver's license with photograph) which show that the respondent is not the same person as the person named in the notice.

(ii) For defense paragraph (a)(2) of this section: A certificate of judgment satisfaction issued by the county clerk where the money judgment is filed.

(iii) For defense paragraph (a)(3) of this section: A certificate of the clerk of the county in which the judgment was entered stating that the judgment has been partially satisfied, and the amount of such satisfaction, or a certified copy of the execution and return of partial execution from the sheriff in the county from which the execution was issued.

(iv) For defense paragraph (a)(4) of this section: A certified transcript of the money judgment. This, however, will be necessary only when the department employee, after checking the copy of the judgment provided by the applicant, disagrees with the respondent's claim.

(3) A statement that the respondent may avoid certification for tax refund offset by satisfying the past-due support liability indicated in the notice and submitting to the department, within 30 days of the date of the notice, a certificate of judgment satisfaction issued by the county clerk where the money judgment was filed.

N.Y. Comp. Codes R. & Regs. Tit. 18 § 345.6