New Mexico Administrative Code
Title 8 - SOCIAL SERVICES
Chapter 50 - CHILD SUPPORT ENFORCEMENT PROGRAM
Part 130 - ADMINISTRATIVE HEARINGS
Section 8.50.130.12 - CONTESTING TAX REFUND INTERCEPT IN INTERSTATE CASES

Universal Citation: 8 NM Admin Code 8.50.130.12

Current through Register Vol. 35, No. 18, September 24, 2024

A. If an appellant requests an administrative hearing the administrative law judge will send a notice of acknowledgment to the appellant and to the respective Title IV-D agency worker. The notice and acknowledgement shall include a statement regarding the timeliness of the request for hearing. In non-Title IV-A cases, the Title IV-D agency shall notify the custodial party of the time and place of the administrative hearing. The Title IV-D agency worker shall be available to testify at the administrative hearing.

B. If the appeal concerns an IRS joint tax refund that has not yet been intercepted, the appellant is informed that the IRS will notify the injured spouse at the time of intercept regarding the steps to take to secure his or her proper share of the refund. If the appeal concerns a joint tax refund that has already been intercepted, the injured spouse is referred to the IRS to seek resolution.

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