Nebraska Administrative Code
Topic - LABOR, DEPARTMENT OF
Title 219 - DEPARTMENT OF LABOR
Chapter 16 - INTERCEPT OF INCOME TAX REFUNDS TO SET-OFF DEBTS DUE THE NEBRASKA DEPARTMENT OF LABOR
Section 219-16-004

Universal Citation: 219 NE Admin Rules and Regs ch 16 ยง 004

Current through March 20, 2024

Within twenty days of notification from Revenue of an income tax refund available for set-off, Labor will send a written notification to the taxpayer of intent to set-off the tax refund against the debt due to Labor.

A. The notice will be sent by regular mail to the last-known address of the debtor.

B. The notice will set forth the basis for the claim against the refund.

C. In the case of a joint income tax return, the notice will:

1. Advise that each partner to the marriage shall be presumed to have contributed one-half of the earnings upon which the refund is based and, therefore, one-half shall be subject to set-off.

2. Advise that this presumption may be contested through Labor's appeal process, by Labor, the debtor, or the innocent spouse.

3. Advise the name of the taxpayer against whom no debt is claimed and that no action is necessary by the non-owing spouse to receive payment of the non-interceptable amount.

D. The notice will advise that, within twenty days of mailing of Labor's notification of claim for set-off, the debtor can request a hearing to contest the validity of the claim by giving written notice to Labor. Failure to file said request for a hearing will be deemed a waiver of the opportunity to contest the claim, causing a set-off by default.

E. The notice will provide the address where a request for hearing must be filed.

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