(a)

1. (1) Past due child and medical support for TEA, Medicaid, SNAP, and non-TEA full Office of Child Support Enforcement services cases can be referred to the Internal Revenue Service to be collected as if unpaid child support were a delinquent tax debt.

2. (2) To be eligible for the Internal Revenue Service full collection service:

   1. (A) A court order must exist; and
   2. (B) Arrears must be at least seven hundred fifty dollars ($750).

3. (3) Request for use of full collection services must be:

   1. (A) Approved by the Administrator of the Arkansas Office of Child Support Enforcement; and
   2. (B) Reviewed by the United States Office of Child Support Enforcement regional office.