Current through Register 1531, September 27, 2024
(1)
Statement of Purpose,
Effective Date, Outline.
(a)
Statement of Purpose. M.G.L. c. 119A, § 6(a)
authorizes the Child Support Enforcement Division of the Massachusetts
Department of Revenue (DOR) to assess interest and penalties on past-due child
support owed by obligors. The purpose of 830 CMR 119A.6.1 is to implement
M.G.L. c. 119A, § 6(a).
(b)
Effective Date. 830 CMR 119A.6.1 will take effect on
July 1, 2010.
(c)
Outline. 830 CMR 119A.6.1 is organized as follows:
1. Statement of Purpose, Effective Date,
Outline.
2. Definitions.
3. Computation of Interest.
4. Computation of Penalties.
5. Assessment of Interest and
Penalties.
6. Notice to
Obligor.
7. Distribution of Partial
Payments, Interest and Penalties.
8. Enforcement of Interest and
Penalties.
9. Previously Accrued
Interest and Penalties.
10. Waiver
of Interest and Penalties Owed to the Commonwealth.
(2)
Definitions. For purposes of 830 CMR 119A.6.1, the
following terms have the following meanings:
Assessment Date, the last day of each
month, the date on which interest and penalties are assessed.
Child Support Enforcement Division of the
Department of Revenue (DOR), the single state agency for the
Commonwealth responsible for establishing parentage and establishing, modifying
and enforcing child support orders pursuant to Title IV, Part D of the Social
Security Act,
42 U.S.C. §
651
et seq., and M.G.L. c.
119A. The Child Support Enforcement Division is a division contained within the
Department of Revenue.
Commissioner, the Commissioner of
Revenue or the Commissioner's duly authorized representative.
Interest, a monthly charge authorized
by M.G.L. c. 119A, § 6, for failing to pay an amount of child support due
as of the Assessment Date, to be paid to an obligee.
Most Recent Monthly Obligation, the
total amount of current child support owed by an obligor during the current
month or, in cases in which there is no longer a current child support order,
but the obligor owes past-due child support, an amount equal to 100% of the
monthly amount of the obligor's last current child support obligation, the
monthly amount of any income levy issued by DOR, or, if DOR has not issued an
income levy, the monthly amount billed by DOR.
Obligee, an individual to whom support
is owed or in whose favor a support order has been issued or the Commonwealth
if there is an assignment of child support rights pursuant to Title IV, Parts A
and E, or Title XIX of the Social Security Act. See M.G.L. c.
119A, § 2.
Obligor, an individual, or the estate
of a decedent, who owes a duty of support, or who is liable under a child
support order. See M.G.L. c. 119A, § 2.
Past-due Child Support, the principal
amount of child support, including medical support, which is due under a child
support order or family support order issued by a court of the Commonwealth and
which is unpaid as of the date on which it was due, whether the amount due is a
fixed sum or is accruing periodically, including any amount of restitution
ordered by a court or an administrative agency of competent jurisdiction.
See M.G.L. c. 119A, § 6(b)(1).
Penalties, a monthly charge authorized
by M.G.L. c. 119A, § 6, for failing to pay an amount of child support due
as of the Assessment Date.
(3)
Computation of
Interest. Interest on past-due child support will be assessed at a
monthly rate of.5%. Interest will be computed on the total past-due child
support owed on the Assessment Date. In the event that DOR makes an adjustment
of the total past-due child support owed after the Assessment Date, DOR will
reassess the interest based on the adjustment in the amount of past-due child
support owed. Interest will apply to all past-due child support owed on July 1,
2010, and to all past-due child support which accrues from July 1, 2010,
forward, including all restitution from the date established or July 1, 2010,
whichever is later. Interest will not be assessed on interest or
penalties.
(4)
Computation of Penalties. Penalties on past-due child
support will be assessed at a monthly rate of.5%. Penalties will be computed on
the total past-due child support owed on the Assessment Date. In the event that
DOR makes an adjustment of the total past-due child support owed after the
Assessment Date, DOR will reassess the penalties based on the adjustment in the
amount of past-due child support owed. Penalties will apply to all past-due
child support owed on July 1, 2010, and to all past-due child support which
accrues from July 1, 2010 forward, including all restitution from the date
established or July 1, 2010, whichever is later. Penalties will not be assessed
on interest or penalties.
(5)
Assessment of Interest and Penalties.
(a)
Monthly Assessment of
Interest and Penalties. Interest and penalties will be assessed
monthly pursuant to 830 CMR 119A.6.1(3) and (4) if, on the Assessment Date, the
past-due child support amount exceeds $500, unless the obligor satisfies one of
the exclusion criteria set forth in 830 CMR 119A.6.1(5)(b) or one of the
exemption criteria set forth in 830 CMR 119A.6.1(5)(c).
(b)
Exclusion from Monthly
Assessment of Interest and Penalties. If the amount of past-due
child support exceeds $500 as stated under 830 CMR 119A.6.1(5)(a), DOR will not
assess interest and penalties for the month ending on the Assessment Date if
the obligor has made support payments during the month that equal the most
recent monthly obligation as defined in 830 CMR 119A.6.1(2).
(c)
Exemption from Assessment of
Interest and Penalties. The obligor may be eligible for an
exemption from the assessment of interest and penalties if he satisfactorily
documents the existence of one of the following criteria and does not otherwise
have the financial ability to pay the child support. The determination as to
what constitutes satisfactory documentation is in DOR's sole discretion.
1. The obligor is receiving cash benefits
from a needs-based program, including, but not limited to, Supplemental
Security Income (SSI), Transitional Assistance to Needy Families (TANF), and
State Veterans' benefits.
2. The
unemancipated child for whom support is owed is living with the obligor, either
because the obligor has physical custody of the child or because the obligor
and obligee are cohabiting, and the current support order has been
terminated.
3. The obligor has been
temporarily unable to meet his support obligation due to loss of employment,
provided:
a. the obligor is actively seeking
employment; or
b. a workers'
compensation insurer, the Department of Unemployment Assistance (DUA) or
another state's unemployment agency is remitting child support to DOR on behalf
of the obligor, but the amount of the withholding is insufficient to satisfy
the total monthly obligation.
4. The obligor has a medically verified
disability that affects earning capacity and does not otherwise have the
financial ability to meet the support obligation. An obligor may be eligible
for the exemption if child support is being withheld from SSDI, veterans'
benefits or other disability benefits and remitted to DOR, but the amount of
the withholding is insufficient to satisfy the total monthly obligation in
full.
5. The obligor has been
institutionalized in a psychiatric facility, hospice, long term care facility,
nursing home, rehabilitation facility or other similar facility and has no
financial ability to pay child support.
6. The obligor has been incarcerated but is
participating in or has successfully completed a counseling, job training or
self-improvement program approved by DOR.
7. The obligor has obtained a reduction,
termination or suspension of the current support obligation after filing a
modification complaint in the appropriate probate and family court, provided
that the exemption is not available if the reduction, termination or suspension
of the current support obligation arose in the context of a contempt action.
The exemption will be retroactive onlyto the date of filing of the modification
complaint.
8. The obligor is on
active duty in the United States Armed Forces and is paying child support by
income withholding, but the amount of withholding is insufficient to satisfy
the total monthly obligation in full.
9. The obligor has been approved for a
hardship exemption by DOR.
For purposes of 830 CMR 119A.6.1(5)(c), a person is deemed to
have the financial ability to pay the support obligation if he receives
unemployment compensation benefits, workers' compensation benefits, Social
Security Disability Insurance (SSDI), federal veterans' disability benefits or
benefits under a disability policy of insurance.
(d)
Conditions for Exemption from
Assessment of Interest and Penalties. It shall be the
responsibility of the obligor to notify DOR of the existence of any of the
exemption criteria set forth in 830 CMR 119A.6.1(5)(c). The exemption from
assessment of interest and penalties will apply only for as long as the obligor
meets one of the criteria set forth in 830 CMR 119A.6.1(5)(c). The obligor is
not entitled to receive an exemption from the assessment of any interest and
penalties once DOR has collected the assessed interest or penalties.
(6)
Notice to
Obligor. DOR will notify the obligor of the interest and penalties
owed on past-due child support at least once annually.
(7)
Distribution of Partial
Payments, Interest and Penalties.
(a)
Distribution of Partial
Payments. Any payments DOR receives in excess of both current and
past-due support owed will be applied to interest first and then to penalties
that have accrued.
(b)
Distribution of Interest.
1. If an obligor owes interest for more than
one family, DOR will distribute interest collected pro rata,
based on the amount of interest owed for each family, including interest
assessed on past-due child support owed to the Commonwealth as a result of an
assignment of child support rights pursuant to Title IV, Parts A and E, or
Title XIX of the Social Security Act.
2. If an obligor owes interest to both a
family and the Commonwealth as a result of an assignment of child support
rights pursuant to Title IV, Parts A and E, or Title XIX of the Social Security
Act, DOR will distribute interest collected to the family first, provided that
the family is not receiving public assistance. If the family is receiving
public assistance, DOR will distribute interest collected to the Commonwealth
first, and then to the family.
(c)
Distribution of
Penalties. DOR will retain penalties collected and will deposit
such penalties into the Child Support Trust Fund. See M.G.L.
c. 119A, §§ 2 and 9.
(8)
Enforcement of Interest and
Penalties. Interest shall be considered child support and shall be
collected and enforced by any means authorized under M.G.L. c. 119A for the
enforcement and collection of child support. Penalties shall be collected and
enforced by any means authorized under M.G.L. c. 119A for the enforcement and
collection of child support.
(9)
Previously Accrued Interest and Penalties. Any
interest and penalties which were assessed before the Effective Date provided
by 830 CMR 119A.6.1(1) will not be affected by the provisions of 830 CMR
119A.6.1.
(10)
Waiver
of Interest and Penalties Owed to the Commonwealth. The
Commissioner may waive all or a portion of the interest and penalties owed to
the Commonwealth if the Commissioner determines such waiver is in the best
interest of the Commonwealth and will maximize collection of current child
support and past-due support owed to individual obligees and to the
Commonwealth as a result of an assignment of child support rights pursuant to
Title IV, Parts A and E, or Title XIX of the Social Security Act.
