Florida Regulations 73B-11.023: Offset of Tax Refund Payments to Collect Reemployment Assistance Debts Owed to the Florida Unemployment Trust Fund Pursuant to 31 C.F.R. 285.8
Current as of: 2024 | Check for updates
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(1) Definitions. For purposes of this section:
(a) Debt means past-due, legally enforceable reemployment assistance debt.
(b) Department means the Department of Economic Opportunity, the state agency charged with administering the Florida reemployment assistance program.
(c) Individual means a person who owes a debt.
(d) FMS means the Financial Management Service, a bureau of the Department of the Treasury.
(e) IRS means the Internal Revenue Service, a bureau of the Department of the Treasury.
(f) Tax refund offset means withholding or reducing a tax refund overpayment by an amount necessary to satisfy a debt owed by the payee(s) pursuant to 26 U.S.C. § 6402(a).
(g) Tax refund payment means any overpayment of Federal taxes to be refunded to the person making the overpayment after the IRS makes the appropriate credits as provided in 26 U.S.C. § 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the person who made the overpayment.
(h) Reemployment assistance debt has the same meaning as the term “”covered unemployment debt”” as defined in 26 U.S.C. § 6402(f)(4), and means:
1. A past-due debt for erroneous payment of reemployment assistance due to fraud or the person’s failure to report earnings which has become final under the law of a State certified by the Secretary of Labor pursuant to 26 U.S.C. § 3304 and which remains uncollected;
2. Any penalties and interest assessed on such debt.
(2) Advance notification to the individual of the department’s intent to collect by Federal tax refund offset.
(a) The department is required to provide a written notification to the individual by U.S. mail, to his or her last known address, informing the individual that the department intends to refer the debt for collection by tax refund offset. The notice must give the individual 60 days to present evidence, in accordance with procedures established by sections 120.569 and 120.57(1), F.S., that all or part of the reemployment assistance debt is not past due, not legally enforceable, or is not due to fraud or the individual’s failure to report earnings.
(b) In accordance with procedures set forth in sections 120.569 and 120.57(1), F.S., the department will consider any competent, legally admissible evidence presented by an individual in response to the notice described in paragraph (2)(a) of this section, and determine whether an amount of such reemployment assistance debt is not past due, not legally enforceable, or is not due to fraud or the individual’s failure to report earnings.
(3) Upon satisfying the requirements of paragraph (2), the department will certify reemployment assistance debts for tax refund offset with FMS in accordance with the procedures set forth in 31 C.F.R. § 285.8.
Rulemaking Authority 443.1317(1)(b), 443.171(9) FS. Law Implemented 443.171(9), 443.221(3) FS. History-New 3-18-13.
Terms Used In Florida Regulations 73B-11.023
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Fraud: Intentional deception resulting in injury to another.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
(b) Department means the Department of Economic Opportunity, the state agency charged with administering the Florida reemployment assistance program.
(c) Individual means a person who owes a debt.
(d) FMS means the Financial Management Service, a bureau of the Department of the Treasury.
(e) IRS means the Internal Revenue Service, a bureau of the Department of the Treasury.
(f) Tax refund offset means withholding or reducing a tax refund overpayment by an amount necessary to satisfy a debt owed by the payee(s) pursuant to 26 U.S.C. § 6402(a).
(g) Tax refund payment means any overpayment of Federal taxes to be refunded to the person making the overpayment after the IRS makes the appropriate credits as provided in 26 U.S.C. § 6402(a) and 26 CFR 6402-3(a)(6)(i) for any liabilities for any Federal tax on the part of the person who made the overpayment.
(h) Reemployment assistance debt has the same meaning as the term “”covered unemployment debt”” as defined in 26 U.S.C. § 6402(f)(4), and means:
1. A past-due debt for erroneous payment of reemployment assistance due to fraud or the person’s failure to report earnings which has become final under the law of a State certified by the Secretary of Labor pursuant to 26 U.S.C. § 3304 and which remains uncollected;
2. Any penalties and interest assessed on such debt.
(2) Advance notification to the individual of the department’s intent to collect by Federal tax refund offset.
(a) The department is required to provide a written notification to the individual by U.S. mail, to his or her last known address, informing the individual that the department intends to refer the debt for collection by tax refund offset. The notice must give the individual 60 days to present evidence, in accordance with procedures established by sections 120.569 and 120.57(1), F.S., that all or part of the reemployment assistance debt is not past due, not legally enforceable, or is not due to fraud or the individual’s failure to report earnings.
(b) In accordance with procedures set forth in sections 120.569 and 120.57(1), F.S., the department will consider any competent, legally admissible evidence presented by an individual in response to the notice described in paragraph (2)(a) of this section, and determine whether an amount of such reemployment assistance debt is not past due, not legally enforceable, or is not due to fraud or the individual’s failure to report earnings.
(3) Upon satisfying the requirements of paragraph (2), the department will certify reemployment assistance debts for tax refund offset with FMS in accordance with the procedures set forth in 31 C.F.R. § 285.8.
Rulemaking Authority 443.1317(1)(b), 443.171(9) FS. Law Implemented 443.171(9), 443.221(3) FS. History-New 3-18-13.