Federal Tax Refund Offset, Administrative Offset, and Passport Denial for Tribes
PIQ-18-03
Publication Date:
September 26, 2018
Current as of:
POLICY INTERPRETATION QUESTIONS
PIQ-18-03
DATE: September 26, 2018
TO: State and Tribal IV-D Directors
FROM: Scott M. Lekan, Commissioner, Office of Child Support Enforcement
SUBJECT: Federal Tax Refund Offset, Administrative Offset, and Passport Denial for Tribes
ATTACHMENTS:
- Federal Tax Refund Offset, Administrative Offset, and Passport Denial for Tribes (PDF)
- OCSE Pre-Offset Notice Template (PDF)
The attachments provide guidance on tribal cases for the federal tax refund offset, administrative offset, and passport denial programs. The following topics are addressed.
- Tribal participation and state-tribal cooperative agreements
- Federal tax information
- Pre-offset notices
- Due process requirements
- Safeguarding requirements
- Cost recovery and program fees
REFERENCES: AT-10-04, DCL-18-05
SUPERSEDES: TDCL-10-02
INQUIRIES: ACF OCSE Regional Program Managers
Files
- PDF Federal Tax Refund Offset, Administrative Offset and Passport Denial for Tribes.pdf (190.97 KB)
- PDF OCSE Pre-Offset Notice Template.pdf (15.68 KB)