(a) By the date and in the manner prescribed by the IRS the
Department will refer for tax refund offset the following information on
past-due legally enforceable debts:
(1) Whether the debtor is an individual or a business entity;
(2) Name and taxpayer identification number (SSN or EIN) of the
debtor who is responsible for the debt;
(3) The amount of the debt;
(4) The date on which the debt became past-due;
(5) Department-level, sub-Department-level and (as appropriate)
account identifiers.
(b) As necessary to reflect changes in the status of debts/debtors
referred for tax refund offset, the Department will submit updated
information at the times and in the manner prescribed by IRS. The
original submission described in paragraph (a) of this section will not
be changed to increase the amount of the debt or to refer additional
debtors.
(c) Amounts erroneously offset will be refunded by the Department or
IRS in accordance with the Memorandum of Understanding.
