As used in this Rule, the following terms
shall have the following meaning:
refund intercept program" also known as "tax offset program"; the program
through which tax refunds are intercepted to satisfy support obligations that
are in arrears.
(2) "tax offset
processing year" the year that tax refunds are actually sent to the taxpayer.
For example, a name certified for tax offset in September 2009 is certified for
the 2010 "tax offset processing year."
(3) "legitimately in dispute" used to denote
that the obligor has presented cancelled checks, copies of money orders, court
records, court orders, etc., which appear to refute the claim by the obligee
that support payments have been missed. The obligor's "word" that he or she has
made the payments is not sufficient evidence that support payments have been
made. The term is not intended to convey the settlement of the dispute.
Ultimately, the court issuing the child support order will have to determine
what is actually owed.
tax offset fee" a fee of $15.00 will be deducted each time a federal tax offset
payment is received..
arrearage" past-due support debts which accrued during the time an obligee or
child receives TANF assistance (including foster care); except that if the
obligee or child no longer receives TANF, the past-due support certified as a
"TANF arrearage" must be limited to the debt owed to the State of
(6) "non-TANF arrearage"
past-due support owed to obligees or nonparent custodians of qualified children
or a qualified child and the parent with whom the child is living if the same
support order includes support for the child and the parent. A qualified child
is a child who is a minor and for whom an order is in force.
(7) "state tax offset fee" a fee of $12.00
will be deducted each time a state tax offset payment is received.
Intercept enforcement remedies may be
used for cases which involve a delinquent court or administrative ordered
amount of child support and the State has an assignment of rights to support as
a result of the receipt of TANF public assistance or the non-TANF recipient of
services has made application for or is otherwise receiving IV-D enforcement
services. Requirements for the various programs are provided below:
TANF (including Foster Care) Tax Offset
(i) The support
obligation must have been established by court order or an administrative order
from a IV-D agency of competent jurisdiction.
(ii) The TANF arrearages must be at least
$150.00 for tax offset.
arrearages must be at least $500.00 for state tax offset regardless of case
(iv) Before submittal, the
Department or the Department of Family and Children Services has verified the
accuracy of the obligor's name and social security number and the amount of
past-due support for which there is a TANF assignment in effect.
(v) The Department has a copy of the payment
(vi) The validity of the
debt is not legitimately in dispute.
(vii) In intergovernmental cases, the federal
certification can only be made by the state which has the TANF assignment. Any
enforcing state must be advised that the obligor's name is being certified for
federal refund offset. It may also be necessary to communicate with the
enforcing state for purposes of verification of arrears, obtaining a copy of
the payment record, etc.
Non-TANF (including Foster Care) Tax
Offset Certification Requirements
obligee (including a nonparent custodian) must have applied for the child
support services. The support obligation must have been established by court
order or an administrative order from a IV-D agency of competent
(ii) The non-TANF
arrearages must be at least $500.00 for Federal and State certification. (NOTE:
If the obligee currently receives TANF, all arrearages are certified under the
TANF category. If the obligee previously received TANF, but does not currently
receive it, the debt due the Department must be certified under the TANF
category. Any remaining arrearages due the obligee would be certified under the
validity of the arrearage is not legitimately in dispute.
(iv) In intergovernmental cases, the federal
certification can only be made by the state where the obligee resides or has
made application for child support services. Any enforcing state must be
advised that the obligor's name is being certified for federal refund offset.
It may also be necessary to communicate with the enforcing state for purposes
of verification of arrears, obtaining a copy of the payment record,
(v) Before submittal, the
Department has verified the accuracy of the obligor's name and SSN and the
amount of delinquent support.
The Department has a copy of the order and any modifications and has a copy of
the payment record.
(vii) TANF and
foster care records have been checked to see if there is an arrearage amount
owed to the State of Georgia.
(viii) The department has the obligee's
Notice and appeal rights
(1) Prior to certifying a tax intercept to
either the Internal Revenue Service or the Georgia Department of Revenue,
written notice must be provided to the obligor. An obligor notified of a
planned tax intercept who wishes to contest the certification of the intercept
must request an administrative hearing within 30 days of the date of the
written notice. If no written request for a hearing is received by the
Department within 30 days of the date of the written notice, the Department
will not stop the tax intercept.
If an obligor timely seeks administrative
review of the planned tax certification, the Department shall, within 21 days
of receipt of the written request, initiate an administrative hearing before
OSAH (see Rule
Federal regulations require the
Department to initiate a pre-offset hearing if timely requested by an obligor.
(4) Upon receipt of notice that a federal or
state refund has been offset, the obligor may contest the offset by requesting
an administrative hearing. The request must be received by the Department
within 30 days of the mailing of the notice.
(d) Under no circumstances shall any tribunal
hearing a tax intercept appeal retroactively reduce or modify child support
(e) If an obligor in a
case being enforced by the Department relocates without notifying the
Department of his or her new address, the obligor shall be deemed to have
waived his or her right to any written notices otherwise required by this
An administrative hearing
and any appeal therefrom under this Rule shall be held in accordance with the
procedures set forth at Rule
Ga. Comp. R. & Regs.
Rule entitled "Modification of Child Support Obligation Established by Judicial
Order" adopted. F. Oct. 17, 1991; eff.
Nov. 6, 1991.
Repealed: New Rule entitled "Federal and State Tax
Refund Intercept Program" adopted. F. June 15,
2011; eff. July 5,
Amended: F. Dec. 9,
2016; eff. Dec. 29,