New York Codes, Rules and Regulations
Title 18 - DEPARTMENT OF SOCIAL SERVICES
Chapter II - Regulations of the Department of Social Services
Subchapter B - Public Assistance
Article 2 - Determination of Eligibility-Categorical
Part 374 - Tax Refund Offset For Overpayments Of Public Assistance
Section 374.2 - Notice
Current through Register Vol. 46, No. 39, September 25, 2024
When the department has determined that it is entitled to receive an overpayment of State tax, it will send a written notice to the individual at the individual's last known address which includes a statement:
(a) that the public assistance overpayment is past due and will be referred to the State Department of Taxation and Finance for offset;
(b) identifying the nature of the overpayment and the amount of the overpayment that is due;
(c) that State law permits the offset of tax overpayments;
(d) that the individual may request in writing a review of the department's determination; the request must be sent to the individual at an address set forth in the notice, within 30 days from the date of the notice;
(e) that the individual may present written arguments and evidence in support of any defense to the offset of the tax refund with the request for a review;
(f) that nothing in the notice will be deemed to afford the individual the opportunity to reargue any issue which could have been raised previously in any administrative or judicial proceeding; and
(g) identifying the defenses available to the individual to contest the referral for offset of the tax refund.
