Current through Register Vol. 48, No. 38, September 20, 2024
a) Effective January 1, 1996, the Department
of Revenue has been given the statutory responsibility of collecting certain
child support arrearages.
b) Upon
certification of past due child support amounts from the Department of Public
Aid, the Department of Revenue may collect the delinquency in any manner
authorized for the collection of a delinquent personal income tax liability.
[20 ILCS 2505/39b52 ]
1) The Department of
Revenue will begin collection efforts with respect to child support arrearages
only after the arrearages are certified to the Department of Revenue by the
Department of Public Aid.
A) Child support
arrearages certified to the Department of Revenue for collection are final
arrearages. In other words, referrals will not be made to the Department of
Revenue until the non-custodial parent has been afforded an opportunity to
contest the amount of the arrearage through administrative and judicial means.
The non-custodial parent who owes the arrearage has no right of hearing before
the Department of Revenue.
B) The
Department of Revenue lacks the statutory authority to begin collection
activities on its own initiative with respect to a child support arrearage that
has not been certified to the Department of Revenue by the Department of Public
Aid.
C) The Department of Revenue
has no authority to accept referrals for collection of past due child support
from the public, from the courts, or from any other agency of local, state, or
federal government other than the Department of Public Aid.
2) Once a child support arrearage
has been certified to the Department of Revenue, the Department of Revenue will
use all collection methods authorized by the Illinois Income Tax Act. Article
11 of the Act [35 ILCS 5 /Art. 11] sets forth various collection activities
that will be utilized by the Department of Revenue.
c) The Department of Revenue shall notify the
Department of Public Aid when the delinquency or any portion of the delinquency
has been collected. Any child support delinquency collected by the Department
of Revenue, including those amounts that result in overpayment of a child
support delinquency, shall be deposited in, or transferred to, the Child
Support Enforcement Trust Fund. [20 ILCS 2502/39b52 ]
1) The Department of Revenue is responsible
only for collection of child support arrearages certified by the Department of
Public Aid. Any distribution of funds that are collected and deposited in the
Child Support Enforcement Trust Fund is the responsibility of the Department of
Public Aid.
2) Questions concerning
the allocation of child support amounts that are collected by the Department of
Revenue (for example, between arrearages and current support, or between
custodial parent and the Department of Public Aid) must be directed to the
Department of Public Aid.
