New York Codes, Rules and Regulations
Title 18 - DEPARTMENT OF SOCIAL SERVICES
Chapter II - Regulations of the Department of Social Services
Subchapter A - General Welfare
Article 5 - Miscellaneous
Part 345 - Tax Refund Offset For Persons Not Served By The State Child Support Enforcement Program
Section 345.6 - Notice to respondent
Universal Citation: 18 NY Comp Codes Rules and Regs ยง 345.6
Current through Register Vol. 46, No. 39, September 25, 2024
Written notice of proposed tax refund offset under this Part will be given to the respondent no later than 30 days prior to certification to the Department of Taxation and Finance of the respondent's liability for past-due support. The notice must include the following defenses which may be raised against the offset of tax refunds, in whole or in part:
(a) Defenses.
(1) The person receiving notice of proposed
tax refund offset is not the person identified as owing the past-due
support.
(2) The money judgment in
question has been totally satisfied.
(3) The money judgment in question has been
partially satisfied and, therefore, the past-due support is less than the
amount specified in the notice.
(4)
The amount of past-due support, as specified in the notice, is more than the
amount specified in the money judgment.
(b) Other information. The notice to respondents must also include:
(1) A
statement that the respondent may correct errors to avoid certification, by
contacting the department's employee identified in the notice, at an indicated
address and telephone number, within 30 days of the date of the notice and
providing acceptable proof of one of the defenses listed in subdivision (a) of
this section.
(2) A statement that
acceptable proof for the defenses listed in subdivision (a) of this section,
means:
(i) For defense paragraph (a)(1) of
this section: Any two official personal identification documents (e.g.,
driver's license with photograph) which show that the respondent is not the
same person as the person named in the notice.
(ii) For defense paragraph (a)(2) of this
section: A certificate of judgment satisfaction issued by the county clerk
where the money judgment is filed.
(iii) For defense paragraph (a)(3) of this
section: A certificate of the clerk of the county in which the judgment was
entered stating that the judgment has been partially satisfied, and the amount
of such satisfaction, or a certified copy of the execution and return of
partial execution from the sheriff in the county from which the execution was
issued.
(iv) For defense paragraph
(a)(4) of this section: A certified transcript of the money judgment. This,
however, will be necessary only when the department employee, after checking
the copy of the judgment provided by the applicant, disagrees with the
respondent's claim.
(3)
A statement that the respondent may avoid certification for tax refund offset
by satisfying the past-due support liability indicated in the notice and
submitting to the department, within 30 days of the date of the notice, a
certificate of judgment satisfaction issued by the county clerk where the money
judgment was filed.
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