Section of tax law 171-i

Answer 1

i would have to know what state your in ... but ill give you the tax law from New York because that's where i live ...

§ 171-i. Enforcement of child support and combined child and spousal

support arrears.

1. The commissioner, on behalf of the department, shall

enter into a written agreement with the commissioner of the office of

temporary and disability assistance, on behalf of the office of

temporary and disability assistance, which shall set forth the

procedures for the department to collect child support and combined

child and spousal support arrears.

2. Such agreement shall include:

(a) the criteria for determining cases subject to referral to the

department for enforcement which shall not include cases for which

payments are being received by the support collection unit as a result

of an income execution issued pursuant to section five thousand two

hundred forty-one of the civil practice law and rules, and shall not

include cases in which the obligor has not accumulated support arrears

equivalent to or greater than four months, but shall include cases which

meet any of the following criteria:

(i) cases in which the obligor has accumulated support arrears

equivalent to or greater than four months; or

(ii) cases with support arrears, notwithstanding the amount of such

arrears, selected by the support collection unit for referral consistent

with this section, in consultation with the department and the office of

temporary and disability assistance;

(b) the procedures and criteria under which the office of temporary

and disability assistance and the department shall identify cases to be

referred to the department for enforcement;

(c) the procedure under which the office of temporary and disability

assistance shall notify and update the commissioner of an obligor's

liability for support arrears;

(d) the procedures by which the department and the office of temporary

and disability assistance shall coordinate their support enforcement

activities;

(e) the procedures by which the department notifies the office of

temporary and disability assistance of monies collected and remits such

monies to the office of temporary and disability assistance or their

fiscal agent for distribution to the appropriate support collection

units;

(f) the procedure under which the commissioner shall be notified by

the office of temporary and disability assistance that an obligor has

satisfied his or her support arrears;

(g) the procedure under which the department and the office of

temporary and disability assistance shall provide notification to the

other or to the support collection unit of the office of temporary and

disability assistance of any information with regard to an obligor's

address, income, or employment, or identification of assets which may be

subject to enforcement by such support collection unit or by the

department;

(h) the procedure for the publicizing of sanctions for nonpayment of

support, including enforcement of support arrears by the department; and

(i) such other matters as the parties to such agreement shall deem

necessary to carry out the provisions of this section.

3. The office of temporary and disability assistance shall send a

notice by first class mail to the last known address or such other place

where a support obligor is likely to receive notice, no later than

thirty days prior to the date the office of temporary and disability

assistance notifies the commissioner of such obligor's liability for

support arrears. Such notice shall provide:

(a) that such obligor can avoid notification by the office of

temporary and disability assistance to the commissioner by fully

satisfying the support arrears or by complying with such other

requirements as is provided for in paragraph (d) of subdivision fifteen

of section one hundred eleven-b of the social services law; and

(b) the address and telephone number of the support collection unit

which such obligor may contact to request information or to arrange for

payment of the support arrears.

4. Upon receipt of notification from the office of temporary and

disability assistance of an obligor's eligibility for enforcement of

support arrears by the department, the commissioner or his or her agent

is authorized to initiate enforcement of such arrears. When such

notification is made to the commissioner, the department shall be deemed

to have obtained a judgment against such obligor for the full amount of

the support arrears stated in such notice and any subsequent arrears

which may become due. The department may enforce the judgment thereby

obtained with like effect and in the same manner prescribed by this

chapter for the collection of tax assessment eligible to be docketed

under this chapter as a warrant, except that any payment made by the

support obligor to the department to satisfy support arrears shall be

paid over by the department to the office of temporary and disability

assistance or its fiscal agent for distribution to the appropriate

support collection unit. Where the sum collected by the department

exceeds the amount of the support arrears, and the support obligator

also has a liability in respect of any tax, fee or other imposition

imposed by or pursuant to the authority of this chapter or any other law

if such tax, fee or other imposition is administered by the

commissioner, the department may credit such excess against such

liability.

5. (a) For purposes of the confidentiality provisions of this chapter,

enforcement activities undertaken by the department pursuant to this

section shall be considered to be court actions or proceedings under

this chapter.

(b) Notwithstanding anything to the contrary contained in the

confidentiality provisions of this chapter, the department may furnish

the office of temporary and disability assistance or the support

collection unit with the information described in paragraph (g) of

subdivision two of this section regarding a support obligor whose case

has been referred to the commissioner for enforcement pursuant to this

section. The office of temporary and disability assistance or the

support collection unit, as applicable, may redisclose such information

only to the extent necessary to secure the collection of support arrears

from such obligor.

6. Activities to enforce support arrears undertaken by the department

pursuant to this section shall not in any way limit, restrict or impair

the office of temporary and disability assistance from exercising its

authority to enforce support arrears under applicable laws; provided,

however, that the department and the office of temporary and disability

assistance shall coordinate their support enforcement activities in a

way designed to minimize duplication of effort and maximize collection

of support arrears.

7. If, following referral of an obligor's case to the commissioner,

such obligor commences an administrative or quasi-judicial proceeding or

any civil proceeding against the department or the commissioner

challenging such referral, then the office of temporary and disability

assistance and the commissioner of the office of temporary and

disability assistance shall be substituted as respondents or defendants

in such proceeding, as the case may be. The department shall be bound by

any decision in such proceeding which is no longer subject to

administrative or quasi-judicial review. Neither the department nor the

commissioner shall be liable for any damages sustained by reason of such

referral.

8. Notwithstanding any provision of law to the contrary, a payment of

support arrears made to the department pursuant to the provisions of

this section shall be deemed to be a payment of such arrears to the

office of temporary and disability assistance or its fiscal agent