[PDF] Description Of The Child Support Enforcement Program And Of S 150 The Collection Of Student Loans In Default Act Of 1983 eBook

Author : U. S. Joint Committee on Taxation
Publisher : Forgotten Books
Page : 20 pages
File Size : 45,43 MB
Release : 2018-11-03
Category :
ISBN : 9780260020406

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Excerpt from Description of the Child Support Enforcement Program and of S. 150 (the "Collection of Student Loans in Default Act of 1983"): Scheduled for a Hearing Before the Subcommittee on Oversight of the Internal Revenue Service of the Senate Committee on Finance on September 16, 1983 Present law provides for Federal assistance in collecting delin quent child support payments from absent parents. This program includes both tax and non-tax aspects. The applicable tax provi sions include authorization for the Internal Revenue Service to assess and collect, in the same manner as a tax, amounts reported to it by the Secretary of Health and Human Services as delinquent when State agencies have been unable to collect the sums by other means. An additional collection method is provided by which the irs can offset Federal income tax refunds otherwise due absent parents of children Who receive afdc payments owing delinquent child and spousal support payments against the delinquent pay ments and remit the tax refunds to the appropriate State welfare agencies. Because tax information generally cannot be disclosed except in strictly limited circumstances, the disclosure provisions of the In ternal Revenue Code include a special exception permitting disclo sure of certain tax information by the Internal Revenue Service solely for the purpose of establishing and collecting these deliu quent child support payments and locating individuals owing child support. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.