An individual’s request for forbearance shall not:
- (a) Stay the offset of federal tax refund payments;
- (b) Stay any other collection process; or
- (c) Act as a request for compromise under Emp 408, unless the individual’s communication to the department can reasonably be construed as a request for compromise under Emp 408, in which case the department shall treat the request as a request for compromise under Emp 408.
Source. #10424, eff 9-27-13; ss by #13965, eff 5-16-24