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Final Rule: Collection of Past-Due Support from Federal Tax Refunds

AT-83-06

Published: February 3, 1983
Information About:
State/Local Child Support Agencies
Topics:
Federal Systems
Types:
Policy, Action Transmittals (AT), Regulations
Tags:
Collection & Enforcement Systems, Internal Revenue Service (IRS)

REGULATION

ACTION TRANSMITTAL

OCSE-AT-83-6

February 3, 1983

TO:STATE AGENCIES ADMINISTERING CHILD SUPPORT ENFORCEMENT PLANS UNDER TITLE IV-D OF THE SOCIAL SECURITY ACT AND OTHER INTERESTED INDIVIDUALS

SUBJECT: Final Rule - Collection of Past-Due Support from Federal Tax Refunds

REGULATION

REFERENCE: 45 CFR 302.60 and 303.72

These are final rules which provide for collection of certain past-due child and spousal support from Federal tax refunds. These regulations implement section 2331 of P.L. 97-35, the Omnibus Budget Reconciliation Act of 1981.

EFFECTIVE DATE: January 20, 1983

RELATED

REFERENCES: OCSE-AT-81-24, dated October 7, 1981; OCSE-AT-82-1 dated March 1, 1982; OCSE-IM-82-6 dated October 22, 1982; and OCSE-AT-82-14 dated October 22, 1982.

INQUIRIES TO: OCSE Regional Representatives

Deputy Director

Office of Child Support Enforcement

45 CFR Parts 302 and 303

Collection of Past-Due Support From Federal Tax Refunds

AGENCY: Office of Child Support Enforcement (OCSE). HHS.

ACTION: Final rule.

SUMMARY: These regulations implement section 2331 of Pub. L. 97-35 the Omnibus Budget Reconciliation Act of 1981, and respond to comments made with respect to our interim final regulations published in the Federal Register on February 19, 1982 (47 FR 7425). Section 2331 amplifies statutory authority for collection of past-due support from Federal tax refunds by making such collection a State plan requirement of the Child Support Enforcement program. Under section 2331, only AFDC cases are eligible for referral to the IRS for collection by tax refund offset. Child support agencies must reimburse the IRS for the cost of applying the offset procedure.

DATES: These regulations are adopted as final effective on publication (January 20, 1983).

FOR FURTHER INFORMATION CONTACT:

Carol Jordan (301)443-5350.

SUPPLEMENTARY INFORMATION:

Statutory Provisions

Effective October 1, 1981, section 2331 of Pub. L. 97-35, the Omnibus Budget Reconciliation Act of 1981, provides for collection of certain past-due child and spousal support from Federal tax refunds. This section provides separate statutory authority and contains specific procedures for tax refund offset that are distinct from the IRS full collection process authorized by section 452(b) of the Social Security Act (the Act). (For regulations on the IRS full collection process, see the Federal Register, 47 FR 16027, dated April 14, 1982.)

Section 2331 of Pub. L. 97-35 adds section 464 and paragraph 454(18) to title IV-D of the Act and amends section 6402 of the Internal Revenue Code of 1954.

Section 484 of the Act provides that, upon receiving notice from a State IV-D agency that an individual owes past-due support that has been assigned to the State, the IRS shall determine whether any tax refund is payable to the individual. If a refund is due, the IRS shall withhold from the refund an amount up to the amount of the past-due support and pay the withheld amount to the State IV-D) agency with a notice of the individual's home address. Section 464 further provides that the Secretary of the Treasury shall issue regulations, approved by the Secretary of Health and Human Services (HHS), setting standards and requirements for child support enforcement agencies to follow in requesting tax refund offsets. In this context, it is OCSE's role to participate in the process by acting as the agent of the IRS.

Paragraph 454(18) of the Act specifies that the State plan for child support enforcement must provide that the State has in effect procedures necessary to obtain payment of past-due support from Federal tax refunds as set forth in section 464 of the Act and that the State will take all steps necessary to implement and use the procedures.

Statutory Effective Date

The provisions being implemented by these regulations have a statutory effective date of October 1, 1981, unless a State effectively demonstrates to the Secretary of HHS that the effective date should be postponed for the State. OCSE-AT-81-24, dated October 7, 1981, contains instructions for requesting such postponements. All States must have and use procedures for collection of past-due support by tax refund offset, unless a postponement is approved for a State.

Provisions of Interim Final Regulations

The IRS published regulations implementing section 2331 of Pub. L. 97-35 on February 8, 1982 in the Federal Register (47 FR 5712). Those regulations establish standards and requirements for child support enforcement agencies to follow when requesting tax refund offsets. OCSE published interim final regulations implementing section 2331 on February 19, 1982 in the Federal Register (47 FR 7425). OCSE's regulations establish the new State plan requirement for State IV-D agencies and procedures related to collecting past-due support from Federal tax refunds.

OCSE's interim final regulations added a new 45 CFR 302.60 to IV-D regulations that contains the State plan requirement for tax refund offset as specified in paragraph 454(18) of the Act. Under § 302.60, the State plan must provide that the IV-D agency has in effect procedures to obtain payment of past-due support from Federal tax refunds, and that the IV-D agency shall take the steps necessary to implement and use the procedures. Section 302.60 cross-references the requirements of section 464 of the Act, 45 CFR 303.72 which is discussed below, and IRS regulations at 28 CFR 304.6402-1. We have not changed § 302.80 in this document.

OCSE's interim final regulations also added a new 45 CFR 303.72 to IV-D regulations entitled Requests for Collection of Past-Due Support from Federal Tax Refunds. This section defines past-due support, specifies which past-due support qualifies for offset, and describes procedures States must follow to refer a case for Federal tax refund offset, to distribute collections received, and to respond to complaints received from individuals whose refunds were offset. By agreement with IRS, OCSE is acting as IRS's agent in processing State requests.

The definition of past-due support provides important specifications concerning amounts that may be referred to the IRS for collection by Federal tax refund offset. First, the definition of past-due support rules out requesting that current support be collected by refund offset. Second, the past-due amount must be for a support obligation determined under a court order or an order of an administrative process established under State law. Third, past-due support collected by refund offset must be support owed on behalf of a child or on behalf of the child and the parent with whom the child is living.

Not all past-due support qualifies for offset. Under § 303.72, past-due support qualifies for offset only if: the support is assigned under 45 CFR 232.11 to the State making the request for offset; the State has made reasonable efforts to collect the amount of the obligation; the amount of past-due support is not less than $150; the past-due support has been delinquent for three months or longer; and a notification of liability for past-due support has been received by the IRS. These criteria are also specified by the IRS in their regulations at 26 CFR 304.6402-1 as requirements of the offset process.

Section 303.72 further specifies that the IV-D agency (defined for purposes of the refund offset process as the State IV-D agency) shall submit, by October 1 of each year, a notification of liability for past-due support on magnetic tape to OCSE as specified in instructions and shall provide specified information on each debtor. The required information is the minimum needed by the IRS and OCSE to process a refund offset case. It consists of the individual's name and social security number, the amount of the arrearage, and the State code. In addition, the State IV-D agency may submit the county code where the case originated and the individual's case number if the agency wants this information to accompany any collection sent to the State. Procedures for submitting changes in case status are also included in this section.

Section 303.72 mentions that the IRS provides a notice to an individual upon offset of his or her tax refund. The notice informs the individual of the amount and date of the offset for past-due support and of the State to which the amount has been paid.

Under this section, in the event of a complaint from an individual concerning a tax refund offset, the IV-D agency must take steps to investigate the individual's concerns to determine if an error has been made. If the amount offset is found to exceed the past-due support owed, the child support agency must refund the excess to the individual because the statute provides for collection and distribution of past-due support only.

Under § 303.72 the State IV-D agency is billed by the Secretary of HHS, or designee, for the IRS processing fee associated with execution of the offset process. The amount of the fee is agreed to by the Secretary of the Treasury and the Secretary of HHS and must be sufficient to reimburse the IRS for the full cost of the offset procedure.

Changes to Interim Federal Regulations

This document amends parts of § 303.72(a), (b), (e), (f), (g) and (h) of the interim final regulations in response to comments received and as a result of OCSE experience with this year's offset program.

Section 303.72(a) defines "past-due support" for purposes of refund offset referrals. We are revising the definition in response to requests that we clarify whether it is the past-due amount or the support obligation that must be determined by court or administrative order. The amount of the delinquency is not required to be determined by court order or administrative process. The revised definition clarifies that it is the support obligation, not the delinquency amount, that must be determined under a court order or an order of an administrative process established under State law.

A new § 303.72(b)(4) has been added to require that, before the case is submitted, the State IV-D agency must verify the accuracy of the name and social security number of the Individual whose case is being submitted, and the accuracy of the arrearage amount. If the State IV-D agency has verified this information previously it need not reverify it. The provision contained in paragraph (b)(4) of the interim final regulations has been included in a new paragraph (b)(5) under § 303.72 of the final regulations. We have amended 303.72(e) in response to comments received from several States during the July 1982 OCSE workshops on Federal tax refund offset. Because the regulations specify that only the State that has an assignment may refer a case for offset, the responding State, in interstate situations, is often unaware of the referral for offset and of any collections made. This can lead to duplicative collection activity by a responding State, and result in inconsistent records between the initiating and responding States. Thus, we are amending this section by adding paragraph (e)(1) to provide that the initiating State must notify the responding State when it submits an interstate case for offset and when it receives the offset amount from the IRS.

Section 303.72(e) also requires States to notify OCSE of a decrease in or elimination of an amount referred for collection by Federal tax refund offset. In response to comments that States be permitted to establish thresholds for determining when the State agency must notify OCSE of decreases in arrearage amounts, this document amends § 303.72 by adding paragraph (e)(2) to require States to notify OCSE of decreases in arrearage amounts only if the decrease Is significant according to guidelines developed by the State. We would suggest, however, that, if the original amount submitted for offset is $1000 or less, any decrease in the arrearage should be reported.

We have also revised § 303.72(e) to delete the requirement that States include the original arrearage amount when submitting changes in case status and to add the requirement that States submit changes within time frames established by OCSE instructions.

Section 303.72(fl(1) is a new provision which did not appear in the interim final regulations. As a result of OCSE experience with the first year's offset program, and in response to comments from a legal advocacy group, we have added paragraph (f)(1) to the final regulations. This paragraph specifies that OCSE will send advance notices to individuals before referring their names to the IRS for offset if the State IV-D agency does not choose to send advance notices. If the IV-D agency sends the advance notices, the agency must ensure that they meet the conditions for timeliness specified by OCSE in instructions. OCSE's notices will refer addressees to the IV-D agency if they have any questions, want to report an error, or want to pay past-due support to avoid offset of their tax refund.

Section 303.72(g) contains procedures that States must follow when handling complaints from an individual concerning a tax refund offset. The IV-D agency must take steps to investigate the complaint and must refund any offset amounts that exceed the past-due support owned. We have revised these procedures, in response to comments and as a result of experience with the current year's tax refund offset program, to require that the IV-D agency refer individuals to IRS if a complaint involves a joint tax return. In addition, the IV-D agency must have procedures that include a mechanism for reimbursing excess offset amounts promptly. We believe it is improper for the State to avoid reimbursing an individual until collections are received from the IRS.

Section 303.72(h) specifies that amounts collected by refund offset are to be distributed as past-due support under 45 CFR 302.51(b)(4). This document revises paragraph (h) by adding 45 CFR 302.51(b)(5) as another cross-reference regarding distribution of past-due support. We are including this cross-reference to provide complete instructions on the relevant distribution procedures for amounts collected by refund offset. 45 CFR 302.51(b)(5) requires the State to pay the family any amounts collected which are in excess of the amount owed to the State as reimbursement for past assistance payments but not in excess of the assigned support arrearage. A new paragraph (h)(3) clarifies that States may apply collections from offset only against the accrued arrearage which was specified in the advance notice to the taxpayer.

Response to Comments

We received nine comments in response to the interim final regulations published in the Federal Register on February 19, 1982. Seven State agencies, one governor and one legal advocacy group submitted comments. A discussion of these comments and our responses follow:

1. Section 303.72(a)

Comment: Two State agencies requested that we revise the definition of "past-due support" to clarify: (1) The effect of court orders containing payment schedules of arrearages on the amount that may be offset, and (2) the effect of judgments that payment be delayed until a later date or until the payor is able to pay.

Response: Because IV-D statute and regulations do not specify how States must treat court orders-containing payment schedules of arrearages or delayed payment dates, the State may use the total arrearage amount to determine the liability against which the IRS will offset, if permitted by State law, or take into consideration the court-ordered payment schedule. We encourage States to recognize good faith efforts to pay on past-due support and to use discretion in referring such cases for offset.

Comment: Two State agencies requested clarification of the definition of "past-due support" regarding whether it is the amount of the delinquency or the amount of the support obligation that must be established by court order.

Response: The definition of "past-due support" in the interim final regulations is the definition used in the statute (section 464 of the Act). This document revises the definition used in the interim final regulations to clarify that the support obligation must be established by court or administrative order. There is no requirement that the amount of the delinquency referred for offset must be determined by court order or administrative process.

2. Section 303.72(b)(1)

Comment: Two State agencies recommended that the responding jurisdiction be responsible for submitting the offset request for interstate cases.

Response: We have required that offset referrals be made by the State having the assignment of support rights to reduce the likelihood of more than one State submitting a request for IRS collection of the same debt in interstate cases. We discussed this situation with many of the States at meetings held in July 1981 and again at workshops held in July 1982. The majority of States preferred having the State that secures the assignment make the IRS collection request, since that State has the ultimate responsibility for managing the case and because that State is where distribution of the collection will be made under section 457 of the Act. We recognize the importance of maintaining accurate records in interstate cases, however, and, as suggested by several States during the July 1982 workshops, have revised the final regulations to require initiating States to notify any other involved State of the offset referral and the support collection.

Comment: One State agency pointed out that several States might have past-due support owed to them because of assignments of rights to support by the same individual for different time periods. This would result in more than one State submitting a request for offset of the same individual's tax return.

Response: Any State may submit a request for collection of past-due support by Federal tax refund offset if there has been an assignment of the support obligation under 45 CFR 232.11 and if the referral meets the additional criteria specified at 45 CFR 303.72(b). We realize that over a period of time more than one State might have an assignment of rights to support from the same individual. This situation is unavoidable although we believe duplication will occur less often than if responding jurisdictions submitted cases for offset. Because IRS will accept only one offset request per individual, the first submittal received will be referred to the IRS by OCSE.

Comment: One commenter recommended that States be permitted to determine under State law what constitutes a "reasonable effort" to collect child support obligations before referring a case for collection by refund offset. Another asked that the phrase be clarified if we do not intend States to have discretion in this area.

Response: We agree that States should have discretion in determining what constitutes a "reasonable effort" to collect the support and, therefore, we have not defined "reasonable effort" in the regulation. While we wish to provide flexibility to the States, at the same time we wish to ensure that States refer cases for offset that are appropriate and accurate. For this reason, we have revised the interim final regulations at § 303.72(b)(4) to require States to verify the name, social security number and arrearage amount before submitting a case. If the State has verified the information previously, it need not reverify it. It is crucial that cases being referred for offset include the name and social security number of the correct individual. States should limit cases referred for offset to those in which there is no question about the identity of the individual to avoid the erroneous offset of an individual's tax refund because of mistaken identity, an occurrence which can seriously damage the success of the offset program. States must also ensure that the amount of the arrearage submitted is as accurate as possible.

3. Section 303.72(b)(2) and (b)(3)

Comment: One State agency recommended that States be permitted to establish their own policy regarding the age of the arrearages submitted for refund offset.

Response: We believe uniform policy in this area is more equitable. OCSE and the IRS agree that the 3-month minimum arrearage will ensure that enough time is provided to account for late payments. The IRS offset process should not be treated as a collection method of first resort. Rather, it is a method for collecting arrearages in cases in which other enforcement techniques have not resulted in collection of full amounts owed.

Comment: One State agency recommended that States be permitted to refer cases for offset if part of the arrearage is at least three months old.

Response: This recommendation was not adopted because it would be difficult to determine arrearage amounts accurately. There would not be sufficient control to ensure that the arrearage amount is correct because the IV-D agency would not be able to take late payments on recent months' obligations into consideration before the case is referred for offset. Further, this proposal, would weaken the requirement that a IV-D agency must attempt to collect on the obligation before referring a case for the IRS offset.

4.Section 303.72(c)

Comment: One State agency recommended that the due date of October 1 for State IV-D agencies to notify OCSE of offset cases be changed to December 1 or November 15.

Response: This recommendation was not adopted because the time after October 1 is needed by OCSE to edit the information on the tapes, make corrections, transmit the tapes to the IRS, and provide advance notice to individuals whose names are being referred for IRS offset.

5. Section 303.72(e)

Comment: A commenter requested that we establish parameters or thresholds for determining when the State agency must notify OCSE of decreases in arrearage amounts.

Response: These final regulations clarify that the State IV-D agency must notify OCSE of a decreased arrearage only if the decrease is significant according to guidelines developed by the State. As mentioned above, we suggest that, if the arrearage amount referred tothe IRS is $1,000 or less, the State should notify OCSE of any decrease.

6. Section 303.72(f)

Comment: One State agency recommended that the regulations indicate that the State has no responsibility to notify delinquent payers that their cases are being submitted to the IRS for tax refund offset.

Response: The interim final regulations have been revised to specify that OCSE will provide an advance notice to taxpayers whose names will be referred to the IRS for tax refund offset if the State does not wish to send its own notice. Our reasoning for including this provision is discussed earlier under the heading "Changes to Interim Final Regulations." These notices will provide individuals with the opportunity to contact the State before an offset occurs if, for example, the amount of the arrearage, or other facts, are in error.

Comment: One comment received from a legal advocacy group stated that the regulations do not provide adequate notice requirements and appeal rights.

Response: As already discussed, we have revised the regulation to specify that OCSE or the State will send a notice to the individual before a case is referred to the IRS for offset. In addition,

§ 303.72(g) requires IV-D agencies to investigate complaints from individuals concerning tax refund offsets. We believe these provisions will result in an efficient and timely response to individuals whose tax refunds may have been erroneously offset.

7. Section 303.72(g)

Comment: One State agency recommended that OCSE regulations clarify that the IRS is responsible for resolving joint tax return issues.

Response: We agree with the commentor's recommendation and have revised the interim final regulations accordingly. Final regulations at § 303.72(g) specify that, if an individual's complaint involves a joint tax return, the State IV-D agency shall refer the individual to the IRS.

Comment: A legal advocacy group recommended that States be required to consider factors other than a numerical comparison of the amount of past-due support owed and the amount of the offset when determining that the offset is correct. The other factors included situations where a joint tax return is filed or State law prohibits collection of the child support debt from individuals receiving AFDC.

Response: Factors such as those mentioned above that could result in erroneous offsets should be considered both before a State refers a case for offset and in determining whether the offset amount is correct. If a case is inappropriate for offset under State law the case need not be submitted under these regulations.

Certain information cannot be considered prior to the referral to the IRS. For example, the State IV-D agency will not know if an individual is filing a joint tax return at the time a referral for offset is made. These regulations at paragraph (g)(2) now specify that joint return complaints should be referred to the IRS.

The State IV-D agency should be aware of any State law that precludes referring certain groups of individuals for offset. This knowledge should prevent erroneous referrals because the decision that an amount of past-due support qualifies for offset is initially made by the State pursuant to State law and within parameters established by these regulations. If an offset is nonetheless made in conflict with a provision of State law, nothing prohibits the State from making restitution to the individual.

8. Section 303.72(h)

Comment: One State agency recommended that we include 45 CFR 302.51(b)(5) in our cross-references at 45 CFR 303.72(h).

Response: We agree with the recommendation and have revised

§ 303.72(h)(1) and (2) to cross-reference 45 CFR 302.51(b)(5) in order to provide complete instructions concerning the relevant distribution process for offset collections. Section 302.51(b)(5) provides that amounts collected in excess of the total unreimbursed AFDC payments but not in excess of the assigned support arrearage must be paid to the family. If the amounts collected exceed the total assigned support arrearage, that excess amount must be refunded to the taxpayer.

Comment: One State agency recommended that States be permitted to apply excess offset amounts to arrearages accumulated after the offset referral was made. One requested clarification regarding whether the offset amount is applied to the arrearage owed at the time of the offset or to the arrearage owed at the time of referral.

Response: States may only apply the offset collection to the accrued arrearage which was specified in the advance notice. Any arrearage which accrues thereafter may not be offset for reason that the taxpayer will not have been notified and will not have had an opportunity to contest the offset. This has been clarified in the regulations at §303.72(h)(3).

9. Section 303.72(i)

Comment: One State Governor recommended that we deduct fees automatically from the amounts collected through the offset process before collections are forwarded by the IRS to the IV-D agency.

Response: Section 464 of the Act does not authorize the Secretary of the Treasury to deduct fees from the amounts withheld through the offset process. It requires the Secretary of the Treasury to pay such amounts to the State agency for distribution under section 457(b)(3) of the Act.

10. General Comment

Two States have recommended that the IRS provide the IV-D agency with an advance list of individuals whose returns are being held by the IRS for offset.

Response: The IRS cannot provide IV-D agencies with a list of individuals whose refunds are being held for offset because it would violate IRS confidentiality requirements under section 6103 of the Internal Revenue Code of 1954. However, States will be provided with a list of the cases referred that do not match against the IRS listing of taxpayers. A State IV-D agency will be able to determine, based on this list the individuals whose refunds will be offset if a refund is available.

Paperwork Reduction Act

In accordance with the paperwork Reduction Act of 1980 (Pub. L. 96-511), the information collection requirement contained in this regulation (§ 302.60) has been approved by the Office of Management and Budget and assigned OMB No. 0960-0253.

List of Subjects in 45 CFR Parts 302 and 303

Child welfare, Grant programs/social programs.

PART 303-[AMENDED]

The interim final regulations published in the Federal Register on February 19, 1982 (47 FR 7425) are adopted as Final rules and amended at 45 CFR § 303.72 by revising paragraphs (a), (b)(1), (b)(4), (e), (f), (g) and (h), and by adding a new paragraph (b)(5) as follows:

§ 303.72 Requests for collection of past-due support by Federal tax refund offset

(a) Definition. "Past-due support" means the amount of support determined under a court order or an order of an administrative process established under State law, for support and maintenance of a child or of a child and the parent with whom the child is living, which has not been paid.

(b) Past-due support qualifying; for offset. Past-due support qualifies for offset if:

(1) There has been an assignment of the support obligation under 45 CFR 232.11 of this title to the State making the request for offset and that State has made reasonable efforts to collect the amount of the obligation, using methods available under State law, as appropriate.

* * * * *

(4) Before the case is submitted, the State IV-D agency has verified the accuracy of the name and social security number of the individual whose case is being submitted, and the accuracy of the arrearage amount. If the State IV-D agency has verified this information previously, it need not reverify it.

(5) A notification of liability for past due support has been received by the Secretary of the Treasury as prescribed by paragraph (c) of this section.

* * * * *

(e) Notification of changes in case status. (1) The Initiating State must in Interstate situations, notify the responding State when it submits interstate case for offset when it receives the offset amount from the IRS.

(2) The State IV-D agency shall, within time frames established by the Office in instructions, notify the Deputy Director in writing of any decrease in, or elimination of, an amount referred for collection by Federal tax offset if the decrease is significant according to guidelines developed by the State. The notification shall contain the information specified in paragraph (c) of this section.

(f) Notice to taxpayer of offset. (1) The Office, or the State IV-D agency if it elects to do so, shall send a written advance notice to inform an individual that the amount of his or her past-due support is being referred to the IRS for collection by Federal tax offset. If the IV-D agency sends the notice, it must meet the conditions for timeliness specified by the office in instructions.

(2) The Internal Revenue Service shall notify the taxpayer in writing of the amount and date of the offset for past-due support and of the State to which this amount of past-due support has been paid

(g) Complaint procedure. (1) Upon receipt of a complaint from an individual concerning a tax refund which has been offset, the State IV-D agency shall take steps to investigate the complaint to determine its validity.

(2) If the complaint from an individual concerns a joint tax return, the State IV-D agency shall refer the individual to the IRS.

(3) If the offset is found to exceed the amount of the past-due support owed, the State IV-D agency shall take steps to refund the excess amount to the individual as specified in paragraph (h) of this section in accordance with procedures that include a mechanism for promptly reimbursing the individual.

(h) Distribution of collections.

(1) Collections received by the IV-D agency as a result of refund offset shall be distributed as past-due support as required under

§ 302.51(b)(4) and (5) of this chapter.

(2) If the amount collected is in excess of the amounts required to be distributed under § 302.51(b) (4) and (5) of this chapter, the IV-D agency must repay the excess to the individual whose refund was offset within a reasonable period in accordance with State law.

(3) Collections from offset may be applied only against the accrued arrearage which was specified in the advance notice described in paragraph (f) of this section.

* * * * *

Note.--The Secretary has determined that this document is not a major rule as described by Executive Order 12291, because it does not meet any of the criteria set forth in Section I of the Executive Order. The Secretary certifies that because these regulations apply to States and will not have significant economic impact on substantial number of small entities, they do not require a regulatory flexibility analysis as provided in Pub. L. 96-354. the Regulatory Flexibility Act of 1980.

(Sec. 1102 of the Social Security Act [42 in U.S.C. 1302], section 464 of the Social Security Act (42 U.S.C. 664), and section 454(18) of the Social Security Act (42 U.S.C. 654(18)

(Catalog of Federal Domestic Assistance program No. 13.875, Child Support Enforcement Program)

Dated: September 28, 1982.

John A. Svahn,

Director, Office of Child Support Enforcement.

Approved January 4,1983.

Richard S. Schweiker,

Secretary.

FR Doc. 83-1498. Filed 1-19-83: 8:45am