(a) Whenever the federal Internal Revenue Service (IRS) requires BCSS to return all or part of a tax refund that was intercepted through the federal offset program, BCSS shall recover the amount returned to the IRS as follows:
- (1) In cases where a portion of a obligor’s intercepted federal tax refund remained after applying the intercepted amount to all certified arrearages, and the remaining balance of the refund was sent to the obligor upon request, BCSS shall provide the obligor with Form BCSS 154, “Notice of Adjusted Tax Return and Demand for Repayment” (June 2025);
- (2) In order to receive credit for repayment of the debt amount, the obligor shall return the payment with the “Adjusted Tax Refund Intercept Repayment Coupon” provided on Form BCSS 154;
- (3) Payments that are submitted without an adjusted tax refund intercept repayment coupon shall be processed as a regular child support payment, and shall not be credited as a repayment of the debt amount;
- (4) If full recovery payment is not received by BCSS within 14 days of the date on Form BCSS 154 “Notice of Adjusted Tax Return and Demand for Repayment” BCSS shall file with the appropriate court to establish a legal order against the obligor for the debt; and
- (5) In cases where the intercepted tax refund was disbursed to an obligee, the recoupment process described in He-W 403.03 shall be used to recover the debt amount.
Source. #8685, eff 7-21-06; renumbered by #9206 (formerly He-W 403.07); ss by #10467, eff 11-26-13; ss by #10760, eff 1-19-15; ss by #14275, eff 6-24-25, EXPIRES: 6-24-35