HomeMy WebLinkAboutIowa Department of Revenue - MOU Income Offset Program - 8.21.23MEMORANDUM OF UNDERSTANDING BETWEEN THE IOWA DEPARTMENT OF
REVENUE AND CITY OF WATERLOO, IOWA REGARDING STATE SETOFF PROGRAM
ARTICLE I
PURPOSE
1.1 The purpose of this memorandum of understanding ("Agreement") is to define the terms and
conditions of [ CITY OF WATERLOO, IOWA j ("Participating Agency")'s participation in the State Setoff
Program ("Program"), as administered by the Iowa Department of Revenue ("IDR"). Participating
Agency and IDR may individually be referred to as a "Party", or collectively as "Parties".
ARTICLE II
DEFINITIONS & AUTHORITY
2.1 Definitions.
2.1.1 "Credit Vendor" means an agency or entity who submits funds to the Program.
2.1.2 "Data" means any information in the possession of or owned by the Participating Agency or
IDR that is shared with the other Party under this Agreement.
2.1.2.1 Data may include personal information as defined by Iowa Code section 715C.1(11).
2.1.2.2 IDR shall at no time share federal tax information pursuant to this Agreement. IDR
shall only share state tax information as allowed by law.
2.1.3 "Debt" means any amount, as measured in money, owed to a Public Agency.
2.1.4 "Debt Portal" means the online system through which the Participating Agency will
administer its Debt.
2.1.5 "Debt Type" means a category of Debt that has become due, owing, and payable under
statute, administrative rule, or other lawful means.
2.1.6 "Obligor" means as defined in Iowa Code 421.65(1)(a).
2.1.7 "Obligor Directory Information" means the Obligor's Name, Address, Phone Number, and
Email Address.
2.1.8 "Obligor Information" means any information regarding the Obligor required by IDR,
including "Obligor Directory Information".
2.1.9 "Participating Agency" means a Public Agency or the Iowa Judicial Branch ("IJB"), that has
entered into an agreement with IDR to participate in the State Setoff Program.
2.1.10 "Public Agency" means as defined in Iowa Code 421.65(1)(b).
2.1.11 "Public Payment" means as defined in Iowa Code section 421.65(1)(c).
2.1.12 "Qualifying Debt" means as defined in Iowa Code section 421.65(1)(d).
2.1.13 "Setoff Fee", as outlined in Section 3.4.4, means the amount paid by the Participating Agency
per setoff to IDR for participation in the State Setoff Program.
2.1.14 "State Setoff Program" or the "Program" means the program established by Iowa Code
section 421.65 to set off against each Public Payment any Qualifying Debt the Obligor owes
to a Participating Agency.
2.1.15 All monetary amounts referenced in this Agreement and throughout the State Setoff Program
shall be in United States Dollars.
2.1.16 Unless otherwise specified, references to IDR and Participating Agency shall include their
officers, employees, agents, and contractors. FAST Enterprises, LLC (Fast) is a contractor of
IDR. Participating Agency authorizes Fast access to Participating Agency Data subject to this
Agreement.
2.1.17 All statutes and administrative rules shall be construed as may be enacted or amended at any
time during the term of this Agreement. In any circumstance where this Agreement conflicts
with statute or administrative rule, all Parties shall abide by the statute or administrative rule.
2.2 Legal Authority. This Agreement is entered into pursuant to the authority in Iowa Code section
421.65 and Iowa Administrative Code chapter 701-26.
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ARTICLE III
PROGRAM PARAMETERS
3.1 Program Admission.
3.1.1 The Public Agency or UB wishing to participate in the Program must complete and submit
the application as designated by IDR. All required fields must be reported.
3.1.2 This Agreement meets the requirement for a memorandum of understanding as outlined in
Iowa Administrative Code rule 701-26.3.
3.1.3 Contact Persons.
3.1.3.1 The Participating Agency must provide a contact person for operational questions
and backup contact person for when the contact person is unavailable. Operational
questions constitute questions originating from IDR regarding the processing of
setoffs.
3.1.3.2 The Participating Agency must provide a contact person for Obligor questions and
backup contact person for when the contact person is unavailable. Obligor questions
constitute questions originating from the Obligor regarding the Obligor's Debt or the
amount setoff.
3.1.3.3 The Participating Agency must provide the name, title, phone number, and email
address of each contact person.
3.1.3.4 The Participating Agency must update and confirm all contact persons and all contact
information no less than annually and upon request.
3.1.3.5 All contact persons must ensure that calls and correspondence are handled in a timely
manner
3.1.3.6 Contact person contact information may be updated without a formal amendment to
this Agreement by providing written notice to IDR in the manner designated by IDR.
3.2 Prior to Submission of Debt.
3.2.1 Participating Agency shall keep a record of all communication with the Obligor until the
Debt has been paid in full and the setoff appeal period has expired, or has been removed from
the Program.
3.2.2 Participating Agency shall provide Obligor with an opportunity to protest or challenge the
Debt, in compliance with applicable law and due process.
3.2.3 Steps outlined in Sections 3.2.1 and 3.2.2 above must be completed for each Debt prior to
that Debt's submission to the Program.
3.2.4 Participating Agency's correspondence to Obligor shall include the Participating Agency's
obligor contact information. The correspondence shall not include IDR or the Program's
operational contact information.
3.2.5 Prior to submitting a Debt Type to the Program, a Participating Agency shall provide the
Department with a description of the Debt Type(s) and other details regarding each Debt
Type as required by the Department. This description(s) shall be submitted with the MOU
and any other time a Participating Agency wants to submit a new Debt Type.
3.3 Submission of Debt.
3.3.1 All Data required to submit, certify, and maintain debt must be submitted electronically via a
process designated by IDR. Submissions must comply with the file layout in Appendix B.
IDR may update Appendix B without a formal amendment to this Agreement by providing
written notice to the Participating Agency.
3.3.2 Participating Agency shall remain the system of record for Debt submitted to the Program.
3.3.3 Character of Debt.
3.3.3.1 The Debt must be Qualifying Debt.
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3.3.3.2 The Debt must be legally collectible and within any applicable statute of limitations.
3.3.3.3 The debts must meet the minimum amount requirement, as set by Iowa
Administrative Code rule 701-26.1.
3.3.3.4 Obligor Information must include: Name (if individual, First and Last Name), tax
identification number, and any other information requested by IDR.
3.3.4 Participating Agency must certify all Debt in accordance with Iowa Code section
421.65(2)(a)-(b).
3.3.5 All Debt is subject to a recertification process. The recertification process may include, but is
not limited to, requiring the Participating Agency to certify that all information is correct and
that the Debt is still Qualified Debt. The recertification process will be performed regularly,
at the agreement of the Parties, but no less than annually.
3.3.6 Participating Agency shall notify the department of any change in the status of the public
agency's individual debts submitted to the setoffs program. This notification shall be made no
later than five business days of any change in the status of a submitted debt in the manner
prescribed by the Department.
3.3.7 IDR may reject any Debt that, in IDR's sole judgment, is not feasible, not collectible, or not
compliant with applicable law.
3.3.7.1 IDR may reject any Debt if the tax identification number, or other information does
not match IDR's record for the Obligor. This will only apply to Obligors of whom
IDR has a record.
3.4 Setoff Procedure.
3.4.1 Debt will be setoff upon a TIN match.
3.4.2 The Debt Portal is intended to be available to the Participating Agency 24 hours a day, 7 days
a week, with exceptions for Program maintenance. Participating Agency will be notified of
any scheduled maintenance that will interfere with this availability. Unexpected interruptions
in availability of the Debt Portal will be remedied by IDR as quickly as possible within IDR
availability and priorities.
3.4.3 Order of Priority for Debt Setoff. Debt shall be setoff in the order of priority defined in
Iowa Code section 421.65(4) and Iowa Administrative Code rule 701-26.6. The priority
determination will be made when the challenge letter is sent to the obligor. A public payment
will not be applied to a qualifying debt that is not included on the challenge notice.
3.4.3.1 The Participating Agency shall identify in Appendix C Debts submitted to the
Program that will be deposited into the state general fund.
3.4.4 Setoff Fee.
3.4.4.1 The Participating Agency will be charged a Setoff Fee, as set forth in Iowa
Administrative Code rule 701-26.10, each time a Public Payment is setoff and
applied to the Participating Agency's Qualifying Debt. The Setoff Fee shall be
retained as defined in section 3.6.7 herein.
3.4.4.2 The Participating Agency shall not collect the Setoff Fee from the same setoff for
which the Setoff Fee has been charged.
3.4.4.3 IDR may change the Setoff Fee amount in IDR's sole discretion, upon 60 days'
notice to the Participating Agency. Change to the Setoff Fee amount shall not require
a formal amendment to this Agreement, nor consent of the Participating Agency.
3.4.5 Upon Setoff.
3.4.5.1 IDR will mail a letter to the Obligor at the best address available to IDR at the time
of mailing. The letter will inform the Obligor that the Public Payment owed to the
Obligor was setoff due to Debt owed to the Participating Agency.
3.4.5.2 IDR will mail a letter to a known co -payee on any setoff of a Public Payment. The
letter will include information regarding the opportunity for the co -payee to request a
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division of the Public Payment. This letter and the letter contemplated in section
3.4.5.1. maybe combined.
3.4.5.3 The Obligor will have 15 days from the date of the letter to challenge the setoff.
Ground for such challenges will be limited to: (1) mistake of fact, including a mistake
in the identity of the obligor or a mistake in the amount owed, and (2) Debt is not a
Qualifying Debt. Additionally, IDR will accept and administer requests to divide a
jointly or commonly owned right to payment under Iowa Code section 421.65(2)(f).
3.5 Following Setoff
3.5.1 Amounts collected via a successful match will be forwarded periodically to the Participating
Agency, reduced by the appropriate Setoff Fee.
3.5.2 Amounts collected will be posted to the balance due within the Program Debt Portal. If the
amount of the debt is reduced as outlined in Iowa Administrative Code rule 701-26.2, the
debt will be purged from the Program.
3.5.3 Amounts collected via a successful match will be forwarded to the Participating Agency via
U3 Internal Exchange Transaction (IET) or direct deposit. Transfer via check is not available.
3.5.4 If the application of a Public Payment to a Qualifying Debt results in an overpayment to the
Participating Agency, and the Obligor does not challenge the setoff, the Participating Agency
shall refund the overpayment to the Obligor and/or co -payee.
3.5.5 If, after the setoff is complete, it is determined that the person(s) whose Public Payment was
setoff is not the Obligor, the Public Agency shall refund the setoff amount to the person(s)
whose Public Payment was setoff.
3.6 Appeals, Challenges, and Requests to Divide Jointly or Commonly Owned Rights to Payment.
3.6.1 Challenges will be limited to: (1) mistake of fact, and (2) debt is not a qualifying debt.
Additionally, IDR will accept and administer requests to divide a jointly or commonly owned
right to payment. The Participating Agency is responsible for all appeals regarding the
underlying debt.
3.6.2 If an appeal or challenge is filed, IDR shall notify the Participating Agency that a challenge
has been received. The Participating Agency shall promptly provide IDR with all information
requested by IDR or other information as deemed relevant by the Participating Agency for
purposes of the challenge. The Participating Agency shall make every effort to provide such
information to IDR prior to the hearing date. Information received by IDR more than 10 days
after the challenge received date will not be considered by IDR.
3.6.3 Upon receipt of a challenge, IDR shall set a time to occur within ten days of receipt of the
challenge to review the relevant facts of the challenge with the Obligor. An alternative time
may be set at the request of the Obligor. Following the review, IDR shall determine whether
the challenge is successful and communicate the result to the Participating Agency and the
Obligor.
3.6.4 If a setoff is appealed or challenged by the Obligor, the Participating Agency shall hold the
setoff amount until a final determination is made.
3.6.5 The Participating Agency must adhere to IDR's determination on a challenge or request for
division of a jointly or commonly owned right to payment, and has no appeal opportunity.
3.6.6 Should the Obligor challenge IDR's determination or the Program in court (e.g. district court,
etc.) Participating Agency shall be responsible for any defense, including costs. IDR may
provide assistance upon request and at IDR's sole discretion.
3.6.7 IDR will retain the Setoff Fee, even if the challenge or request to divide a jointly or
commonly owned right to payment is successful.
3.7 Refunds
3.7.1 In the event an appeal or divide is successful, or a request for divide is accepted, the
Participating Agency is responsible for refunding the amount due to the Obligor or co -payee.
3.7.2 IDR may request the amount to be refunded to be returned to IDR, rather than refunded to the
Obligor or co -payee, if another debt exists for the Obligor or co -payee in the Program. In
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such a case. the Participating Agency shall return the amount to IDR via U3 Internal
Exchange Transaction (IET) or Automated Clearing House (ACH) Debit.
3.7.3 If not notified to return the amount to IDR, the Participating Agency must issue the refund to
the Obligor or co -payee within 30 days of notification of successful appeal or challenge, or
the acceptance of a request for a divide by IDR.
3.7.4 The Participating Agency shall provide evidence that the refund was issued to IDR upon
request.
ARTICLE IV
CONFIDENTIALITY AND OWNERSHIP OF DATA
4.1 To the extent allowed by applicable law, the Participating Agency shall be considered the custodian
of records related to the Debt and any Data submitted in relation to the Debt. Participating Agency
shall respond to any open records request filed under chapter 22, regarding Participating Agency's
Debt in the Program.
4.2 Obligor Information submitted to the Program is confidential and exempt from release under Iowa
Code chapter 22. Iowa Code section 421.65(2)(a). Obligor Information is not confidential taxpayer
information or return information under Iowa Code section 422.20 or 422.72.
4.3 IDR may use Obligor Information to support the Program generally. Obligor Information received
from one participating agency or credit vendor may be used to assist the Program as it applies to any
other participating agency or credit vendor.
4.4 Obligor Directory Information may be used to update IDR' s tax information system, and will be used
to benefit tax administration, non -tax debt collection, identification services, and the Program.
4.5 Notwithstanding Section 4.4 above, Obligor Information shall only be available to persons with a
business reason to access the information.
ARTICLE V
DURATION AND TERMINATION
5.1 Duration.
5.1.1 This Agreement shall be in force upon this document being fully signed (the "Effective
Date").
5.1.2 The initial term of this Agreement shall be three (3) years from the Effective Date, unless
terminated earlier. By mutual written agreement, the parties may annually extend the
Agreement for up to three (3) additional one-year terms.
5.1.3 This Agreement memorializes all elements of this Agreement and supersedes any previous
Agreement or negotiations related to this Agreement, whether oral or in writing.
Amendments to the provisions of this Agreement may be made at any time only in writing
and by the agreement and signature of all parties hereto.
5.2 Termination.
5.2.1 Termination for Cause by IDR. IDR may terminate this Agreement upon written notice of
the Participating Agency's breach of any material term, condition, or provision of this
Agreement, if such breach is not cured within the time period specified in IDR's notice of
breach or any subsequent notice or correspondence delivered by IDR to Participating Agency,
provided that cure is feasible. In addition, IDR may terminate this Agreement effective
immediately without penalty or legal liability and without advance notice or opportunity to
cure for any of the following reasons:
5.2.1.1 Participating Agency, directly or indirectly, furnished any statement, representation,
warranty, or certification in connection with this Agreement that is false, deceptive,
or materially incorrect or incomplete;
5.2.1.2 Participating Agency's or Participating Agency Contractor's officers, directors,
employees, agents, subsidiaries, affiliates, contractors, or subcontractors has
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committed or engaged in fraud, misappropriation, embezzlement, malfeasance,
misfeasance, or bad faith;
5.2.1.3 Dissolution of Participating Agency or any parent or affiliate of Participating Agency
owning a controlling interest in Participating Agency;
5.2.1.4 IDR determines or believes Participating Agency has engaged in conduct that has or
may expose IDR to material liability;
5.2.1.5 Participating Agency submits Debt that is not legally collectable, is unresponsive to
IDR requests, or otherwise not compliant with this Agreement.
The right to terminate this Agreement pursuant to this section shall be in addition to and not
exclusive of other remedies available to IDR and, notwithstanding any termination, IDR shall
be entitled to exercise any other rights and pursue any remedies available under this
Agreement, in law, at equity, or otherwise. Participating Agency shall notify IDR in writing if
any of the foregoing events occur that would authorize IDR to immediately terminate this
Agreement.
5.2.2 Termination for Convenience.
5.2.2.1 Following sixty days written notice, the Participating Agency may terminate this
Agreement, in whole or in part, for convenience without the payment of any penalty
or incurring any further obligation or liability to Participating Agency. Termination
for convenience may be for any reason or no reason at all.
5.2.2.2 Following written notice, IDR may terminate this Agreement, in whole or in part, for
convenience without the payment of any penalty or incurring any further obligation
or liability to IDR. IDR may further remove all or any portion of Participating
Agency's debt from the State Setoff Program for any or no reason upon written
notice. Termination for convenience may be for any reason or no reason at all.
5.2.3 Termination Due to Lack of Funds or Change in Law. Notwithstanding anything in this
Agreement to the contrary, either party shall, upon written notice, have the right to terminate
this Agreement, in whole or in part, without penalty or liability and without any advance
notice as a result of any of the following:
5.2.3.1 The legislature, governor, or other applicable governing body fail, in the sole opinion
of the terminating party, to appropriate funds sufficient to allow the terminating party
to either meet its obligations under this Agreement or to operate as required and to
fulfill its obligations under this Agreement;
5.2.3.2 If funds are de -appropriated, reduced, not allocated, or receipt of funds is delayed, or
if any funds or revenues needed by either party to make any payment hereunder are
insufficient or unavailable for any other reason as determined by the terminating
party in its sole discretion;
5.2.3.3 If the terminating party's authorization to conduct its business or engage in activities
or operations related to the subject matter of this Agreement is withdrawn or
materially altered or modified;
5.2.3.4 If the terminating party's duties, programs, or responsibilities are modified or
materially altered; or
5.2.3.5 If there is a decision of any court, administrative law judge, or arbitration panel or
any law, rule, regulation, or order is enacted, promulgated, or issued that materially
or adversely affects the terminating party's ability to fulfill any of its obligations
under this Agreement.
ARTICLE IV
ADMINISTRATION
6.1 This Agreement does not create a separate legal or administrative entity. Any real, personal, or
intellectual property used in this cooperative undertaking shall be acquired, held, and disposed of by
the Party which originally obtains, purchases, or develops the property.
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6.2 During the Agreement period, the agreement managers shall be contacted on all interpretations and
problems relating to the Agreement and shall follow the issues through to their resolution. The
agreement managers shall also monitor performance under the Agreement. The Participating Agency
agreement manager is identified in Appendix A. The IDR agreement manager is Susan Khamtanh,
Procurement Officer, 515-281-5694, susan.khamtanh@iowa.gov. Agreement manager contact
information may be updated without a formal amendment to this Agreement by providing written
notice to the other Party.
6.3 Each Party represents and warrants that it has full authority to enter into this Agreement and that it
has not granted and will not grant any right or interest granted to the other party under this Agreement
to any person or entity.
6.4 Additional Provisions. The Parties agree that if an Appendix, Attachment, Addendum, Rider, or
Exhibit is attached hereto by the Parties, and referred to herein, then the same shall be deemed
incorporated herein by reference.
6.5 Further Assurances and Corrective Instruments. The Parties agree that they will, from time to
time, execute, acknowledge, and deliver, or cause to be executed, acknowledged, and delivered, such
supplements hereto and such further instruments as may reasonably be required for carrying out the
expressed intention of this Agreement. Participating Agency understands that agreement to
amendments may be required to continue participation in the Program. Failure to agree to
amendments proposed by IDR may result in the termination of this Agreement and the removal of the
Participating Agency's debt from the Program.
6.6 No Actions or Damages. The Parties agree that neither party may file claims or seek damages under
this Agreement.
6.7 Compliance with Iowa Code Chapter 8F. Participating Agency and IDR shall comply with Iowa
Code Chapter 8F with respect to any sub -agreements or contracts it enters into pursuant to this
Agreement. Any compliance documentation, including but not limited to certificates, received from
contractors by Participating Agency or IDR shall be made available upon request of the other Party.
6.8 Immunity from Liability. Notwithstanding any provision of this Agreement, nothing in this
Agreement shall be construed as waiving any immunity from suit or liability in state or federal court
or any other tribunal, including but not limited to sovereign immunity, Eleventh Amendment
immunity, or any other immunity from suits or damages, possessed by the Parties or any officer,
employee, director, attorney, auditor, contractor, or associate of the Parties.
6.9 Supersedes Former Contracts or Agreements. This Agreement supersedes all prior Contracts or
Agreements between Participating Agency and IDR for the services provided in connection with this
Agreement.
Iowa Department of Revenue
Signature
Date
Name:
Title:
[ CITY OF WATERLOO, IOWA 1("Participating Agency")
Signature Quei ui 5-I gDa 023
Name:
Quentin Hart
Title:
Mayor
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Appendix A
Participating is required to provide contact information for the following contacts. The
Primary/Secondary for a particular type (e.g. operational, obligor) of contact may not be the same
individual. However, the same individual may hold more than one contact position.
Operational Contact - Primary
This is the primary contact for questions from IDR regarding the processing or operations of the Participating
Agency's participation in the Setoff Program.
Name:
LeAnn M. Even
Title
Deputy City Clerk
Phone Number:
319-291-4323
E-mail Address:
leann.even@waterloo-ia.org
Operational Contact - Secondary
This is the backup contact for questions from IDR regarding the processing or operations of the Participating
Agency's participation in the Setoff Program.
Name:
Title
Phone Number:
Kelley Felchle
City Clerk
319-291-4323
E-mail Address:
kelley.felchle@waterloo-ia.org
Obligor Contact - Primary
This is the primary contact for questions from Obligors.
Name:
Municipal Collections of America (MCA)
Title
Representative
Phone Number:
563-447-1370
E-mail Address:
Obligor Contact - Secondary
This is the backup contact for questions from Obligors.
Name:
Jeff Wood
Title
MCA, Representative
Phone Number:
563-447-1370
E-mail Address:
jdwood@municollect.com
Agreement -Related Notices Should be Sent To:
This is the contact who should receive legal notifications.
Name:
LeAnn M. Even
Title
Deputy City Clerk
Phone Number:
319-291-4323
E-mail Address:
leann.even@waterloo-ia.org
Address:
715 Mulberry Street
City:
Waterloo
State:
iowa
Zip Code:
50703
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Appendix B
Setoff Placement File
The placement file must be named Setoffs##I//t##.txt, where #lllt### is the Agency Number and Unit
Code. If your agency has multiple Unit Codes, use one of them in the file name. Do not change the Unit
Code used without notifying IDR prior to placement file submission.
The placement file must contain a list of all the Participating Agency's debt to be placed in the Program.
Each record in the file represents one Debt. The placement file is a full replacement, and will overwrite
existing debt placements for the Participating Agency under their unit code(s).
The placement file has a fixed width layout
Field Name
Characters
Description
Participating Agency
Number (Required)
3
Unique identifier for the Participating Agency who maintains the
debt. This is generally a three -digit number, such as "645" or
"123", as assigned by IDR. Leading zeros are significant.
Participating Agency
Unit Code (Required)
3
Unique identifier for a group within the Participating Agency, as
assigned by IDR. This is generally a three -digit number
such as "001" or "999". Leading zeros are significant.
Obligor Identification
Number Type
(Required)
1
Enter the code for the type of ID listed in Obligor ID.
1 = Social Security Number (SSN)
2 = Federal Employer Identification Number (FEIN)
3 = Individual Tax Identification Number (ITIN)
Obligor Identification
Number (required)
9
Identification number unique to the Obligor (i.e. SSN, ITIN, or
FEIN). Leading zeros are significant
Debt Identification
Number (required)
30
Agency's unique identifier for the debt. (i.e. case #, invoice #,
citation #, etc.). This should not change.
Note: If debt has previously been placed for a combination of
Agency Number, Agency Unit Code, Obligor ID, and Debt ID,
then the corresponding placement will be updated based on the
file.
Obligor Last Name /
Entity Name
(Required)
50
Last Name of the Obligor (if an Obligor Identification Number
Type is SSN or ITIN), or Name of Obligor (if Obligor
Identification Number Type is FEIN)
Obligor First Name
50
First name of the Obligor (if an Obligor Identification Number
Type is SSN or ITIN).
Leave blank if Obligor Identification Number Type is FEIN
Obligor Middle Name
50
Middle name of Obligor (if an Obligor Identification Number
Type is SSN or ITIN)
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Leave blank if Obligor Identification Number Type is FEIN
Qualified Date
(Required)
8
Date the Debt first qualified for the Program
Format: MMDDYYY
Debt Amount
(Required)
12
The amount owed to the Participating Agency. Expressed in
pennies. Pre -padded with 0s.
Example: $123.45 should be listed as 000000012345.
Must be $50 or more for all qualifying debts owed to one public
agency by one obligor.
Description of Debt
(May be required)
500
Description of the Debt. May be displayed on correspondence to
the Obligor pertaining to their setoff.
Example: "Parking Ticket 00123-4"
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Appendix C
List of Debts submitted to the Program that will be deposited into the state general fund when paid:
Debt Type Name
Description
ex. Individual income tax debt
ex. Debt resulting from the tax on an individual's
income
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