Notification of Referral
At least 60 calendar days before referring an overpayment claim to TOP, AFS BIR staff notifies the person of the referral.
AFS BIR staff mails the 60 calendar day notice to the address provided by TOP.
|Information contained in the notice|
|Proof of authority to perform the offset|
|Instructions on how to avoid the TOP referral|
|The right to request a review of the intended action|
|Information regarding all TOP exemptions and restrictions|
|Information regarding spousal protection from the offset|
|Debtor’s right to review applicable records|