- (a) the person who received the notice of the tax overpayments offset is not the person identified as owing the medical assistance overpayments;
- (b) the overpayments have been paid in full;
- (c) the overpayments have been partially paid and the amount due is less than the amount set forth in the notice; or
- (d) the person is making current payments to repay the overpayments in accordance with an agreement with the department (or a social services district).
The following defenses may be raised against the proposed referral for offset of tax overpayments, in whole or in part: