Offset of Tax Refund Payments To Collect Past-Due Support
other · Fiscal Service · Rule · Published 2015-12-30 · Effective 2016-01-01 · 80 FR 81463
Document
Document number
2015-32732
Federal Register citation
80 FR 81463
CFR reference
31 CFR 285
Type
Rule
Action
Interim final rule with request for comments.
Category
other
Sub-agency
Fiscal Service
Publication date
2015-12-30
Effective date
2016-01-01
Abstract
The Department of the Treasury (Treasury), Bureau of the Fiscal Service (Fiscal Service), is amending its regulation governing the offset of tax refund payments to collect past-due support obligations. This rule will limit the time period during which Treasury may recover certain tax refund offset collections from States, when the States have already forwarded such funds to custodial parents as required or as authorized by applicable laws. This change will limit the time period during which Treasury may require States to return the offset funds to six months from the date of such collection, if Treasury has determined that the underlying refund was not due to the taxpayer.