Haw. Code R. § 17-1706-4 - Pretax setoff notice

(a) The department's administrative services office, recovery section (ASO-recovery) shall mail a pretax setoff notice annually to all debtors as identified by the department's administrative services office.

(b) The notice shall inform debtors of:

(1) The department's intent to setoff the debtor's state income tax refunds due to nonpayment of a debt to the department;

(2) The total amount of the debt (to include financial, medical and food stamp programs);

(3) The opportunity to request an informal review of the debt within thirty calendar days from the date of the pretax setoff notice if they disagree with the department's intent;

(4) The office address and toll free telephone numbers at which an informal review can be requested;

(5) The opportunity to request a formal administrative hearing to all debtors who receive an adverse informal review decision;

(6) The commonly used defenses in tax setoff administrative hearings; and

(7) The opportunity to present the case independently or with the aid of others including legal counsel.

Notes

Haw. Code R. § 17-1706-4

[Eff 08/01/94; am 01/29/96] (Auth: HRS § 346-14) (Imp: HRS §§ 231-51 to 231-59)