Child Support Services often receives questions about tax returns taken for child support. We would like to take some time to provide you some Tax Offset basics:
If you did not file a recent tax return, or you believe that you are the victim of identity theft, you should contact the IRSimmediately at:
Internal Revenue ServiceIdentity Protection Specialized Unit1-800-908-4490
After the money is released to CNOCSS, the past due balances are verified and any money not owed will be refunded to the party whose taxes were intercepted.
The offset funds are initially held up to 180 days (six months). The reason CSS holds these funds is that all offsets are subject to future adjustments by the IRS. Additional hold times could be required.
If your tax refund is offset, mails you an Offset Notice to inform that all or part of the tax refund will be applied to a past-due child support debt. The Offset Notice advises you to contact CSS to correct any errors or to answer questions about the offset.
Both the Pre-Offset Notice and the Offset Notice provide contact information for the CNOCSS office that maintains the child support case. The Pre-Offset Notice is the first opportunity to dispute a tax refund offset. If you receive a Pre-Offset Notice, contact CNOCSS to assist with verifying the referral for federal tax offset is correct. Remember however, the referral is mandatory under Federal law if you owe the minimum amount of arrears.
If a tax refund has been offset, an Offset Notice from FMS/US Treasury is sent to the taxpayer. There are three reasons to dispute a tax offset:
If one of the above reasons applies to you, you must request a review of the offset. The review must be in writing and sent within 30 days from the date of the Offset Notice. The CNCOSS office that works the child support case will review your request and notify you of their decision. If the criteria are met, a meeting / hearing will be scheduled for you.
