DCL-00-23, Tax Offset Full Reversal Cases

DCL-00-23 FEB 23, 2000

TO: ALL STATE IV-D DIRECTORS

RE: Tax Offset Full Reversal Cases

Dear Colleague:

As you will recall, IRS processing changes in 1999 resulted in an increase in the number of full reversals in the offset program. In these instances the amount of the reversal equaled the offset so the state realized no collections. However, the offset service fee was still charged. OCSE worked with IRS and FMS to identify these cases, i.e., those with full reversals, and is returning the service fee charged. Please note the return of the service fee is for PY1999 cases only and does not include fees charged on cases with partial reversals.

The enclosed report lists the cases that had full reversals for your state. The corresponding service fee, being returned by transfer of funds through the Automated Clearing House (ACH), is scheduled for February 29, 2000.

If you have any questions, please call the Special Collections Unit at (202) 401-9389.

Sincerely,

David Gray Ross
Commissioner
Office of Child Support Enforcement

Enclosure

cc: Tax Offset Contacts
Regional Program Managers