dcl9322.htm

Deadlines for Tax Refund Offset Programs processing year

DC-9322

May 28, 1993

TO ALL STATE IV-D DIRECTORS

Dear Colleague:

The Federal Tax Refund Offset Program's 1994 processing year will soon be beginning. This serves as a reminder to everyone of deadlines for the program.

The important dates for States to note are:

JUNE 1 - JULY 9 - TEST TAPE SUBMITTAL PERIOD.

JUNE 17 - ALTHOUGH STATES HAVE UNTIL JULY 9 TO SUBMIT THE TEST TAPE TO OCSE, WE STRONGLY SUGGEST THAT WE RECEIVE THE TAPES BY JUNE 17. THIS IS BECAUSE ALL CASES OCSE RECEIVES BY THIS DATE WILL BE SENT TO IRS FOR PROCESSING DURING THE WEEK OF JUNE 21. STATES WILL RECEIVE THE RESULTS AND ADDRESSES DURING THE FIRST OR SECOND WEEK OF JULY GIVING STATES MORE TIME TO ANALYZE RESULTS AND CORRECT ERRORS FOR THE FINAL SUBMITTAL. IN ADDITION, THOSE STATES WHO ISSUE THEIR OWN NOTICE WILL HAVE MORE TIME TO PROCESS THE ADDRESS INFORMATION IN ORDER TO ISSUE NOTICES.

CASES SUBMITTED AFTER JUNE 17 WILL NOT BE SENT TO IRS UNTIL THE WEEK OF JULY 12TH AND THE RESULTS WILL NOT BE SENT TO THE STATES UNTIL THE WEEK OF JULY 26.

JULY 15 - CUT-OFF DATE TO RECEIVE MONIES FOR PRE- OFFSET NOTICES ISSUED BY OCSE BASED ON ESTIMATED CASELOAD. FOR THE 1994 PROCESSING YEAR, PLEASE USE THE ESTIMATED COST OF $.32 PER CASE SUBMITTED. PLEASE REMEMBER THAT AN AFDC AND NON-AFDC CASE FOR THE SAME PERSON ARE CONSIDERED TWO DIFFERENT CASES.

IV-D DIRECTOR'S CERTIFICATION REGARDING PRE-OFFSET NOTICES DUE TO REGIONAL OFFICES. REGIONAL OFFICES MUST REVIEW PRE-OFFSET NOTICES.

AUGUST 24 - EARLIEST DATE FOR SUBMITTING 1994 FINAL SUBMITTAL TAPES TO OCSE.

AUGUST 27 - STATES TO PROVIDE INFORMATION FOR OFFSET NOTICE. EXHIBITS R, S, M, AND X.

STATES MUST PROVIDE INFORMATION FOR ELECTRONIC FUND TRANSFERS. EXHIBIT BB.

LOCAL ADDRESS TAPES DUE TO OCSE. EXHIBIT X CERTIFICATION MUST BE INCLUDED. PLEASE NOTE THAT A STATE'S FINAL SUBMITTAL TAPE CANNOT BE PROCESSED UNTIL WE HAVE RECEIVED AND PROCESSED THE LOCAL ADDRESS TAPE.

SEPTEMBER 17 - FINAL SUBMITTAL TAPES FOR 1994 DUE FROM STATES THAT HAVE OCSE ISSUE PRE-OFFSET NOTICE. PLEASE DO NOT ASK FOR AN EXTENTION. OCSE MUST SUBMIT CASES TO IRS FOR ADDRESSES, AND MUST ABIDE BY IRS' SCHEDULE.

SEPTEMBER 21 -

OCTOBER 31 - PROCESSING YEAR 1994 PRE-OFFSET NOTICES MAILED BY OCSE, (NOTICES MUST BE MAILED BY OCTOBER 31). APPROXIMATELY 2 MILLION NOTICES MUST BE MAILED DURING THIS TIME SO PLEASE REVIEW ALL TAPES FOR ACCURACY BEFORE SUBMITTAL.

OCTOBER -

DECEMBER 7 - PHASE I FOR PY1994 UPDATES (PROCESSED AGAINST OCSE MASTER FILE BEFORE FINAL REFERRAL TO IRS). PLEASE REMEMBER THAT STATES WHO SUBMIT AFTER THE SEPTEMBER 17 DEADLINE, (THOSE DECEMBER 3 STATES WHO MAIL THEIR OWN PRE-OFFSET NOTICES), SHOULD NOT BE SENDING IN UPDATES SINCE WE HAVE NO MASTER FILE OF CASES TO PROCESS THESE UPDATES AGAINST. STATES WHO CHOOSE THE LATER SUBMITTAL DATE ARE RESPONSIBLE FOR PROCESSING ALL UPDATES INHOUSE BEFORE THE FINAL SUBMITTAL TAPE IS SENT TO OCSE.

DECEMBER 3 - PY1994 FINAL SUBMITTAL TAPES DUE FROM STATES ISSUING OWN PRE-OFFSET NOTICE.

DECEMBER 8 - PHASE II FOR PY1994 UPDATES BEGINS. THESE UPDATES WILL BE PROCESSED AGAINST THE IRS DEBTOR MASTER FILE. HOWEVER, PLEASE REMEMBER THAT NO PROCESSING IS DONE AT IRS FROM APPROXIMATELY THE SECOND WEEK IN DECEMBER UNTIL APPROXIMATELY THE THIRD WEEK IN JANUARY. CASES SENT FOR UPDATE DURING THIS TIME ARE HELD BY OCSE UNTIL THE FIRST UPDATE AT IRS IN LATE JANUARY. STATES SHOULD BE TRACKING ALL UPDATES FORWARDED TO OCSE DURING THIS TIME BECAUSE THE RESULTS WILL BE CONSOLIDATED INTO ONE REPORT TO THE STATE.

WEEK OF DECEMBER 13 - OCSE CERTIFICATION TAPE DUE TO IRS

DECEMBER 17 - CUT-OFF DATE FOR REPORTING PY1993 MODIFICATIONS/DELETIONS FOR CURRENT PROCESSING YEAR. NO CUT-OFF FOR STATE PAYMENTS - HOWEVER THESE TOO WILL BE HELD UNTIL FURTHER PROCESSING IN JANUARY.

JANUARY - 3RD WEEK - IRS FLAGS CASES FOR POTENTIAL OFFSET. FIRST UPDATE FOR CASES ACCEPTED BY IRS (THOSE THAT HAVE BEEN HELD SINCE DECEMBER 8).

FEBRUARY - DECEMBER - MONTHLY COLLECTION REPORTS TO STATES.

Please note that there have been no changes since last year in programming. The dates have stayed basically the same. Please make sure that this list of dates is distributed to those individuals who are involved in the Tax Refund Offset Process. It is imperative that these deadlines be met. If you have any questions concerning how this process will work over the next few months, please feel free to contact the Special Collections Unit on (202) 401-9389.

Sincerely,

Robert C. Harris

Acting Deputy Director

Office of Child Support

Enforcement