AGENCY: Department of Health and Human Services. Office of Recovery Services
SERIES: 80958
TITLE: Internal revenue service certification list
DATES: 1981-1999.
ARRANGEMENT: Alphabetical by obligor's name.
DESCRIPTION: This record series is a list of cases certified for the offset of federal tax refunds against support arrearages. If the debt has been paid, the obligor receives the balance of the initial refund.
The Internal Revenue Service magnetic tapes are received once a month. Checks are sent by electronic transfer. The Internal Revenue Service may come back at anytime and recapture the payments.
Magnetic tapes are returned to the Internal Revenue Services after all the information has been retrieved.
RETENTION
Retain for 7 year(s) after resolution of issue
DISPOSITION
Destroy.
RETENTION AND DISPOSITION AUTHORIZATION
Retention and disposition for this series were specifically approved by the State Records Committee.
APPROVED: 09/1988
FORMAT MANAGEMENT
Paper: Retain in Office for 2 years after date of refund and then transfer to State Records Center. Retain in State Records Center for 5 years and then destroy.
APPRAISAL
Administrative Fiscal
PRIMARY DESIGNATION
Exempt. Internal Revenue Code, section 7213.