- (a) The department shall not consider a request for forbearance until the individual has demonstrated through documentation the individual’s tax filing status for the tax year in question for which a tax refund offset may be, or has been, certified by the department to satisfy a debt owed by the individual.
- (b) If the individual’s tax filing status is such that another individual would be entitled to file a request for injured spouse allocation with the IRS in order to claim a portion of the tax refund, the department shall not consider a request for forbearance until the injured spouse allocation process with the IRS has been exhausted.
- (c) If following exhaustion of the injured spouse allocation process, the individual demonstrates through documentation that the injured spouse allocation request has been rejected by the IRS, the department shall then consider a request for forbearance.
Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24