Wyo. Code R. 049-0009-13
Child Support Program
Chapter 13: Tax Refund Project (Trip) Procedures
Effective Date: 05/20/1991 to 11/01/2007
Rule Type: Superceded Rules & Regulations
Reference Number: 049.0009.13.05201991
(a) The State will notify non-custodial parents via first class mail of the State's intention to certify the noncustodial parent to the IRS for purposes of offsetting their federal income tax refund. Failure to reach the non-custodial parent will not result in decertification from the off-set list.
(b) Non-custodial parents wishing to contest the off-set will be sent an appeal form. Upon receipt of the appeal form, a desk audit will be conducted, the findings of which will be sent to the non-custodial parent. The non-custodial parent will then be given the opportunity to provide documentation to support claims that the certified amount is incorrect.
(c) After reviewing the documentation, CSES will provide the non-custodial parent its findings, at which time, the non-custodial parent may request a formal administrative review. CSES will notify the non-custodial parent of the time and place for the formal review.
(d) If the contesting of the tax refund offset concerns a joint tax refund that has not yet been offset, CSES will inform the absent parent that the IRS will notify the absent parent's spouse at the time of offset regarding the steps to take to secure his or her proper share of the refund. If the contest concerns a joint tax refund which has already been offset, CSES must refer the absent parent to the IRS.
(e) If the administrative review results in a deletion of, or decrease in, the amount referred for offset, CSES will notify the federal Office of Child Support Enforcement in the manner specified by, and within the time frame established by the federal Office of Child Support Enforcement.
(f) If, as a result of the administrative review, an amount which has already been offset is found to have exceeded the amount of past-due support owed, CSES will take steps to refund the excess amount to the absent parent promptly.
(g) If the absent parent's complaint cannot be resolved by the submitting State and the absent parent requests an administrative review in the State with the order upon which the referral for offset is based, the submitting state must notify that State and provide all necessary information including a copy of the order and any modifications, a copy of the payment record or the custodial parent's affidavit, and the custodial parent's address for a non-AFDC case. CSES will be bound by the decision made in that State.
(h) If another state's IV-D agency notifies CSES that an absent parent has requested administrative review of an offset based on support arrears that accrued under a Wyoming order, CSES will send a notice to the absent parent, and in Non-PA cases to the obligee of the time and place of the administrative review. CSES will conduct the review and make a decision within fortyfive (45) days of receipt of the notice and information from the state which submitted the tax refund offset.
(i) Collection received by CSES as a result of refund offset to satisfy both Public Assistance and Non-PA past-due support shall be applied first to satisfy any past-due support which has been assigned to the state, if that amount was submitted for tax refund offset.
(j) In cases where the Secretary of the Treasury, through the federal Office of Child Support Enforcement, notifies CSES that an offset is being made to satisfy Non-PA past-due support from a refund based on a joint return, CSES will delay distribution of the collected amounts until notified that the unobligated spouse’s proper share of the refund has been paid, or for a period of six (6) months, whichever is earlier.
(k) If after CSES sends the tax refund offset amount to the obligee, it is determined that the obligee was paid erroneously, the obligee is personally liable for the return of any amounts received. CSES reserves the right to adjust future payments as a means of recouping an overpayment.