FIACCT 05-04_01 Payments – Finder System – personal income tax intercepts

Effective: January 10, 2000
Revised: January 1, 2015
Reviewed: January 1, 2015

Purpose

This policy provides the policies and procedures for personal income tax intercepts by the Finder System. Finder is a system that allows for the collection of debts owed to the State through administrative offsets.

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Background

In order to match the debt to the tax refund, there must be a common identifier between the records. The common identifier is the Social Security Number. The match is made on the Social Security Number and last name only.

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Policy

A. Debts must be submitted with valid social security numbers..

|B. UCA 59-1-403(2) allows the official exchange of tax information of any taxpayer against which the State has an unsatisfied money judgment. This information should be used only for administrative purposes. Social security numbers should not be provided for any purpose to anyone other than official state agency representatives for official state business.

C. If a debt is matched by more than one agency, the Finder System will hold the debt until garnish or release instructions are received from all agencies. If the instructions are not returned to the Division of Finance within 60 days of the match, the refund will be released to the taxpayer or the next agency in the hierarchy. If a return is garnished, the taxpayer will receive a letter from the Division of Finance explaining the action taken.

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Procedures