Current through all regulations passed and filed through September 16, 2024
(A) Pre-offset
notice.
The office of child support will issue one of the following
pre-offset notices to the debtor's last known address before submitting an
eligible debt to the Ohio department of taxation (ODT) for state income tax
refund offset:
(1) The JFS 01834,
"Notice of Ohio Income Tax Refund Offset for Child Support Overpayment"
(effective
or revised effective date as identified in rule
5101:12-50-99
of the Administrative Code), to a debtor who has received overpaid child
support; or
(2) The JFS 01835,
"Notice of Ohio Income Tax Refund Offset for Overdue Support" (effective or
revised effective date as identified in rule
5101:12-50-99
of the Administrative Code), to a debtor who owes overdue
support.
(B) Income tax refund offset review.
(1) The debtor or the debtor's representative
may request an income tax refund offset review to contest any of the following:
(a) Whether the person to whom the notice was
issued is the debtor;
(b) The
amount of the debt owed; or
(c)
Whether the submittal for state income tax refund offset may be
appropriate.
(2) The
debtor or debtor's representative must request the administrative review within
thirty days from the date on the JFS 01834 or JFS 01835, by completing and
returning the last page of the JFS 01834 or JFS 01835 to the child support
enforcement agency (CSEA) with administrative responsibility for the support
order that is being contested.
Within ten days of receipt of the request for an income tax
refund offset review, the CSEA shall issue to the debtor or the debtor's
representative:
(a) The JFS 01850,
"Notice of Scheduled Income Tax Refund Offset Review" (effective or
revised effective date as identified in rule
5101:12-50-99
of the Administrative Code), when the debtor or the debtor's
representative is contesting any of the items listed in paragraph (B)(1) of
this rule. When the CSEA issued a JFS 01835 to the debtor, the CSEA shall issue
a JFS 01850 to the obligee when the case is non-Ohio works first or medicaid
only.
(b) The JFS 01851, "Notice of
Denial of Request for Income Tax Refund Offset Review" (effective or
revised effective date as identified in rule
5101:12-50-99
of the Administrative Code), when the debtor or the debtor's
representative requests an income tax refund offset review but is not
contesting any of the items listed in paragraph (B)(1) of this rule.
(3) The CSEA shall complete a
scheduled income tax refund offset review within thirty days of the request for
an income tax refund offset review.
(a) The
CSEA shall assign the income tax refund offset review to a CSEA staff member
with both knowledge of the case and authority to update the case
record.
(b) The CSEA staff member
shall examine any proof the debtor or the debtor's representative presents to
substantiate the debtor's claim that the information on the JFS 01834 or JFS
01835 is incorrect.
(4)
The debtor or the debtor's representative may ask the CSEA to reschedule the
income tax refund offset review when there are circumstances that reasonably
prevent attendance. The request must be received by the CSEA no later than the
day before the scheduled income tax refund offset review.
(a) The CSEA shall approve the request to
reschedule the income tax refund offset review when the request is timely and
the circumstances would reasonably prevent attendance by the debtor or the
debtor's representative.
When the CSEA approves the request to reschedule the income tax
refund offset review, the CSEA shall issue a JFS 01853, "Notice Regarding
Request to Reschedule Income Tax Refund Offset Review" (effective or
revised effective date as identified in rule
5101:12-50-99
of the Administrative Code), to the debtor or the debtor's representative
and, to the other party if the other party was issued a JFS 01850, at least
five days prior to the date of the rescheduled income tax refund offset
review.
(b) The CSEA may
deny the request to reschedule the income tax refund offset review when:
(i) The request is not timely; or
(ii) The circumstances would not reasonably
prevent attendance by the debtor or the debtor's representative.
When the CSEA denies the request to reschedule the income tax
refund offset review, the CSEA shall issue the JFS 01853 within ten days to
notify the debtor that the income tax refund offset review will not be
rescheduled.
(c)
The CSEA may deny a second request to reschedule the income tax refund offset
review from the same individual.
(5) Within ten days of the date the CSEA
completes the administrative review for income tax refund offset, the CSEA
shall issue the result of the administrative review to the debtor and to the
other party. The CSEA's decision is final and enforceable.
Effective:
2/11/2019
Five Year Review (FYR) Dates:
10/24/2018 and
02/11/2024
Promulgated
Under: 119.03
Statutory
Authority: 3123.823,
3125.25
Rule
Amplifies: 3123.82,
3123.821,
3123.822,
3123.823
Prior
Effective Dates: 05/01/1986 (Emer.), 07/20/1986, 09/01/1986 (Emer.),
11/01/1986, 11/15/1986, 05/07/1987, 06/12/1987 (Emer.), 09/01/1987, 12/01/1987
(Emer.), 02/29/1988, 11/11/1988, 08/09/1990, 04/01/1991, 07/01/1992,
02/11/1993, 09/01/1994, 07/01/1998, 05/15/1999, 08/01/2001, 12/17/2004,
07/15/2008, 07/15/2013
