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IRS Tax Rebate Letters

DCL-01-35

Published: July 18, 2001
Information About:
State/Local Child Support Agencies
Topics:
Federal Systems, Federal Offset Program (FOP)
Types:
Policy, Dear Colleague Letters (DCL)
Tags:
Collection & Enforcement Systems, Internal Revenue Service (IRS)

DCL-01-35

JUL 18, 2001

TO: ALL STATE IV-D DIRECTORS

RE: IRS Tax Rebate Letters

Dear Colleague:

As you know, with the recent passage of the Economic Growth and Tax Relief Reconciliation Act of 2001 the Department of Treasury will begin sending out tax rebate checks in the upcoming week. Prior to the issuance of the rebate checks, the Internal Revenue Service (IRS) is mailing a "Notice of Status and Amount of Immediate Tax Relief" letter to all affected taxpayers. OCSE just received copies of the notices. Taxpayers should receive only one notice depending upon the status of their rebate.

The notice that will be mailed to taxpayers receiving the rebate includes the sentence, "The amount of the check could be reduced by any outstanding federal debt you owe, such as past due child support or federal or state income taxes." Please note that these are not offset notices. Offset notices will be mailed a usual by FMS at the time of the actual offset.

Sincerely,

Frank Fuentes
Acting Commissioner
Office of Child Support Enforcement