dcl9324.htm

States being Certified by IRS

DC-9324

May 28, 1993

RE: States Being Certified by IRS

Dear Colleague:

The Office of Child Support Enforcement (OCSE) has just completed a test which will help States increase the number of cases being certified by IRS for the Federal Tax Refund Offset Program. As you know, each year there are a significant number of cases that do not match the IRS master file and thus never get certified for offset. OCSE processed these (unaccountable) cases through the Enumeration Verification System in order to correct transposed Social Security Numbers. Over 328,000 unaccountable cases (from States which submit their tax offset cases for the September deadline) were processed through EVS. Of these cases, roughly 71,800 had transposed SSN's that were corrected and were being returned to the appropriate State to correct the State's records.

Any of these cases which still meet the criteria for offset can then be resubmitted for the 1994 processing year. An additional $18 million in collections could potentially be realized if all States take the necessary steps to correct their records.

Beginning with the 1994 processing year OCSE will incorporate a match of unaccountable cases through EVS during the test tape process and again after the final case submittal for tax offset occur (both in September and December). The best opportunity for correcting the unaccountable cases is during the test tape process because there is still sufficient time to correct the SSN's and get the case submitted for offset in September or December.

Here's how the test tape process will work. States will submit their cases to OCSE. OCSE will send the cases to IRS, with the unaccountable cases being returned by IRS. Then, OCSE will send the unaccountable cases to the EVS and return any corrected SSN's to the State. All States are strongly encouraged to take advantage of this opportunity and correct the SSN for the final submittal for tax offset. Also, it would be a good idea to

submit cases to the test tape process as soon as possible in

order to give you more time to correct your records.

For those States who fail to take advantage of the test tape process, the same routine will be followed for cases submitted in September and December. However, at this point it will be too late to correct the SSN's for the 94 processing year.

Please use this opportunity to increase the submittal for tax

offset by correcting the SSN's that are being returned to your State and/or participating in the test tape process for PY 94. If you have any further questions, please feel free to contact the Special Collections Unit on (202) 401-9389.

Sincerely,

Robert C. Harrls

Acting Deputy Director

Office of Child Support

Enforcement