Fla. Admin. Code Ann. R. 73B-10.030 - [Effective 7/9/2025] Offset of Tax Refund Payments to Collect Reemployment Tax Debts Owed to the Florida Unemployment Compensation Trust Fund Pursuant to 31 C.F.R. 285.8.

(1) Definitions. For purposes of this section:

(a) "Debt" means past-due, legally enforceable reemployment tax, penalty, and interest.

(b) "Department" means the Department of Revenue, the state agency providing reemployment tax collection services under contract with the Florida Department of Commerce.

(c) "Employer" means an employing unit subject to Chapter 443, F.S., and this Chapter.

(d) "BFS" means the Bureau of the Fiscal Service, a bureau of the United States Department of the Treasury.

(e) "IRS" means the Internal Revenue Service, a bureau of the United States Department of the Treasury.

(f) "Tax refund offset" means withholding or reducing a tax refund payment by an amount necessary to satisfy a reemployment tax debt owed by the employer pursuant to 26 U.S.C. 6402.

(g) "Tax refund payment" means any overpayment of Federal taxes to be refunded to the employer making the overpayment after the IRS makes the appropriate credits pursuant to 26 U.S.C. 6402 for any liabilities on the part of the employer which made the overpayment.

(h) "Reemployment tax debt" has the same meaning as the term "covered unemployment compensation debt" which is defined in 26 U.S.C. 6402(f)(4), and includes:

1. Contributions due to the unemployment fund of a state for which the state has determined the employer to be liable and which remains uncollected.

2. Any penalties and interest assessed on such debt.

(2) Advance notification to the employer and consideration of the employer's response.

(a) The Department will provide written notification to the employer by U.S. mail to its last known address, informing the employer that the Department intends to refer the debt for collection by tax refund offset. The notice must give the employer 60 days to present evidence that all or part of the debt is either not past due or is not legally enforceable.

(b) The Department will consider any relevant evidence timely presented by the employer to show that the debt is not past due or is not legally enforceable in response to the notice described in paragraph (2)(a) and will issue a determination regarding whether any amount of the reemployment tax debt is past due and legally enforceable. The response shall indicate when the notice was received.

(c) If the Department again determines that all or part of the reemployment tax debt is past due and legally enforceable, the employer may protest the redetermination pursuant to Rule 73B-10.035, F.A.C. The only issues in such a protest will be whether the reemployment tax debt is past due and/or legally enforceable.

(3) Upon satisfying the requirements of subsection (2), the Department will certify debts for tax refund offset with BFS in accordance with the procedures set forth in 31 C.F.R. 285.8.

Notes

Fla. Admin. Code Ann. R. 73B-10.030

Rulemaking Authority 443.1317(1)(b), 443.171(9) FS. Law Implemented 443.1316(2), 443.171(9), 443.221(3) FS.

Adopted by Florida Register Volume 51, Number 122, June 24, 2025 effective 7/9/2025.