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Revised Application Form to Request Full Collection Services from IRS

AT-84-06

Published: August 30, 1984
Information About:
State/Local Child Support Agencies
Topics:
Case Management, Enforcement, Federal Systems
Types:
Policy, Action Transmittals (AT)
Tags:
Internal Revenue Service (IRS), User Fees

IRS Application form to request full collection services from IRS

August 30, 1984

INSTRUCTION

ACTION TRANSMITTAL

OCSE-AT-84-06

August 30, 1984

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

SUBJECT:Revised application form to request Full Collection services from the Internal Revenue Service.

ATTACHMENTS:1. Form OCSE-20: "Application for the collection of delinquent child support payments by the Internal Revenue Service." A supply of these forms will be available from the OCSE Regional Representative.

2.Instructions for the completion of form OCSE-20.

SUBMITTAL PROCEDURES:The signed original and three (3) copies of form OCSE-20 should be forwarded to the Regional Office for each case being submitted.

SUPERSEDED MATERIAL:This revised application replaces the current application used by the State IV-D Agencies.

This Action Transmittal will supersede similar instructions contained in:

  • OCSE-AT 76-2 dated February 11, 1976
  • Tempo No. 10 Dated August 20, 1980

EFFECTIVE DATE:States are to use this revised application immediately.

INQUIRIES TO:OCSE Regional Representatives

______________________

Deputy Director

Office of Child

Support Enforcement

INSTRUCTIONS TO STATE IV-D AGENCIES FOR PREPARATION OF APPLICATIONS

Applications for IRS collection services must be submitted by an authorized official to the OCSE Regional Office. Complete all items on the application except the grey shaded areas. In accordance with 45 CFR 303.71(f)(3), if the application does not meet all requirements, the Regional Representative will attempt to correct the application in consultation with the IV-D Agency. If the application cannot be corrected, the Regional Representative will return it to the agency with an explanation of why the application was not certified. Indicate name of State and check the appropriate box for AFDC or Non-AFDC.

Item 1:Identifying Information

This item must include all information requested on the absent parent, i.e. (1) name, (2) social security number (SSN), (3) latest address and phone number, (4) latest employer, address, and phone number, (5) delinquent amount and period of arrearage.

Address and employment information should have been verified within the previous three months. Indicate the name of the agency or individual that verified this information and the verification date (month and year). While methods of obtaining and verifying address and employment information may vary from State to State, whatever source used should be as current as possible be it FPLS, State PLS, etc. IRS may reject an application if the verification date is not current. The verification date should reflect the month and year the response was received. The IRS will assign this case to the appropriate field office based on address and employment information.

Item 2:Type of Request

Mark the appropriate space, indicating if this application is:

(a)an initial request;

(b)a modification to a previous request

  • fee charged if the IRS must notify the obligor. For example, when the delinquent amount and period of arrearage are increased.
  • no fee charged if the IRS is not required to notify the obligor. For example, a decrease in amount; or

(c)a cancellation of a previous request (no fee charged).

Item 3:Support Order Information

Attach a copy of the court or administrative order for support:

(a)List the State agency or individual named on the order for payment.

(b)List the child(ren) identified on the order.

Item 4:Asset Information

List assets the absent parent is believed to possess, including their location and value:

(a) Asset and income information on obligor can be obtained from the IRS Disclosure Project 419. If a IV-D Agency does not have the names, addresses, and telephone numbers of IRS Disclosure officers, the agency should contact OCSE Regional or Central Office for assistance.

(b) Credit unions, credit bureaus, banks, and registrars of liens should be contacted to inquire about the absent parent's assets and income.

Item 5:Attach a summary of efforts the State made to collect the past-due support, cite results and why further State action would be unproductive. Specify actions taken when absent parent is outside the State. When a responding State fails or refuses to initiate enforcement action against an absent parent in its State, the initiating State is to notify the responding State that the case is being referred to IRS for collection. When providing documentation on reasonable efforts to collect, the initiating State should note the failure of the responding State to initiate collection efforts against the absent parent.

GUIDANCE FOR USE OF IRS FULL COLLECTION SERVICES TO ENFORCE CHILD SUPPORT OBLIGATIONS

Eligible Cases

Application for collection by IRS may be made only for cases that meet the criteria in 45 CFR 303.71 (c):

(1)there is a court or administrative order for support;

(2)reasonable efforts have been made to collect the amount owed;

(3)the amount certified is at least $750;

(4)it has been at least six months since the last request; and

(5)the State has an assignment of support under 45 CFR 232.11 or an application for services under 45 CFR 302.33.

Authorized Individuals

Applications may be submitted only by an authorized individual such as the Director of the State IV-D agency or the Director's designee.

Application

The State IV-D agency must submit the original form OCSE-20 and three copies to the Regional Office of Child Support Enforcement.

Approval or disapproval of applications

a.If the application is approved, the Regional Office will:

(1) send the original and a copy to the Internal Revenue Service Center;

(2) retain a copy with all enclosures in the Regional Office; and

(3) return a copy to the IV-D agency which submitted the application with an assigned control number.

b.If the application is disapproved, the original and enclosures will be retained by the Regional Office. One copy of the disapproved application will be returned to the IV-D agency with a statement of the reasons for disapproval.

IRS Notice To Obligor

a.Section 6305 of the Internal Revenue Code of 1954 requires that when IRS starts collection action against an individual it must send the individual a "notice and demand" and stay collection action for a period of 60days. IRS will repeat this process each time:

(1)collection action against the individual is reactivated after collection action on a previous certification has been completed or the case is otherwise closed;

(2) the statute of limitations is extended; or

(3) a child is added to the case.

b.When IRS receives a request for change of a previously

certified case which does not require a "notice and demand" under (a) above, IRS issues a letter to inform the absent parent of the change. There is no stay of collection action in such a case.

c.A copy of each "notice and demand" or letter, as applicable, will be provided to the State IV-D agency.

IRS Fee

a.The fee imposed by the IRS on the State to cover the cost of collections is currently $122.50, payable whether or not the collection action is successful. This fee, $122.50, is charged for each State request that requires the IRS to provide the obligor:

(1) an additional "notice and demand"; or

(2)a letter which requires the absent parent to be informed either that the delinquent amount or the period of arrearage have been increased.

b.Any State request to correct an error or report a change to a previously certified case that does not require the IRS to notify the absent parent will be handled by IRS without additional charge.

Frequency of Application

Separate applications for IRS collection based on the same child support obligation (under a particular court or administrative order) will not be submitted prior to the lapse of at least 6 months from the date of the latest certification in the case except to:

a. correct an error in the previous application; or

b.adjust the case, as applicable, to conform with a retroactively effective court or administrative order amendment.

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Form OCSE-20 is not available through this system. This AT can be obtained from the Training Center.