The Department of Health and Human Services shall send notification to the debtor of the assertion of the department’s rights, or of the rights of an individual not eligible as a public assistance recipient, to all or a portion of the debtor’s income tax refund. The notice shall contain the procedures available to the debtor for protesting the offset, the debtor’s opportunity to give written notice of intent to contest the validity of the claim before the department within thirty days of the date of mailing the notice, and the defenses the debtor may raise. The debt shall be certified by the department through a preoffset review.