tax refund offset reversal coronavirus

This occurs when a TOP offset reversal, TC 766 with OTN, was denied by Bureau of the Fiscal Service (subsequent TC 767 in the module with the same OTN). For more information on what is considered Qualified Business Income, see Form 1040 Instructions or Publication 535, Business Expenses. TC 150 is not blocked 92 and an ELF return was filed. App 35 assistors will make the determination if the taxpayer meets hardship criteria. Non-Community Property Worksheets are located within Accounts Management (AM) as well as Accounts Management Services (AMS). Advise taxpayer to allow up to 11 weeks for ELF returns and up to 14 weeks for paper returns processing time from the time we receive their original return. If unable to verify with original return, use command codes (CC) IRPTR, SUPOL, IMFOL, RTVUE, TRDBV, or Return Request Display (RRD). Research and consider the following transactions on the module before inputting any adjustment for a TOP offset on a taxpayer's account: If a TC 899 Type 2 (agency refund) is on the account, see IRM 21.4.5.6.1, Account Actions for Category D Erroneous Refunds. The Recovery Rebate Credit was eligible to be paid as rounds of advance payments during 2020 and 2021. 2. When a Manual Reversal Request is submitted (identified as PENDMRR in the IDRS control base activity), you must wait for the TC 700 credit to post to the account when there is a TC 899, Type 3 present. If a taxpayer calls and wants to update their address after filing Form 8379, refer to IRM 3.13.5.49, Updating Address Records for instructions. See IRM 21.4.6.5.7.1, Allowable TOP Offset Reversals, for levy proceeds. If calls are received regarding an account with EIP. Refer to IRM 21.4.5, Erroneous Refunds. Input TC 766 with the OTN to reverse the TC 898 with the same OTN, RC 086, SC 7 & HC 2 with the correct blocking series. What to Know About Getting a Tax Refund Offset Reversal in 2022. It generates on refunds (TC 846) issued after reference number (RN) 808/810 is input to release a refund when an injured spouse is the primary. Doing so will create an UPC 134, see IRM 21.4.6.5.23, TOP Unpostable Conditions. See IRM 20.2.4.3, Availability Dates for Overpayments. In these instances, you will need to manually transfer the credit to the secondary taxpayer's tax debt. Do not transfer the call when a Form 4442/e4442 is required. This is commonly referred to as the "Full Collection" program. It adds up to a . 112016 (MeF) and Rev. DO NOT transfer the call if the taxpayer is simply asking about the status of their claim. 3) Taxpayer claims debt was discharged in bankruptcy. 13) Taxpayer says Form 8379 was filed after offset and no refund was received. Therefore, with respect to amounts paid to a taxpayer under the first-time homebuyer credit, the Service has no authority under IRC 6402(c)-(f) to prevent BFS from offsetting in those cases in which BFS has determined the offset appropriate. The OTN begins with a "1" if the offset was for a primary taxpayer and a "2" if the offset was for a secondary taxpayer. Any remaining overpayment will release to any outstanding debt. Failure to input the PC 8 will result in an UPC 159. You may see a TC 971 AC 598 posted for audit trail purposes only. A TC 898 originating from a computer-generated refund, TC 846, has the same DLN except for the document code which is changed to 77. If the taxpayer inquires as to how we determined the injured spouses share of the refund, provide them with a copy of Form 8379 Injured Spouse Allocation Worksheet. An account may have both a tax offset and a TOP offset. The Recovery Rebate Credit is authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act, signed into law on March 27, 2020, and the COVID-related Tax Relief Act, signed into law on December 27, 2020. The new regulation does not apply. When working Form 8379, Injured Spouse Allocation, ALWAYS reverse the Injured Spouse's share of the refund, if the Injured Spouse is not responsible for any part of the debt which offset. If research shows that the TOP offset is available for reversal, immediately call the Centralized Insolvency Operation (CIO) or fax Form 4442, Inquiry Referral, clearly labeled "Expedite" to the CIO before making any account adjustments so the potential stay violation may be resolved within 48 hours. If the taxpayer is claiming the RRC on their 2008 return, you will need to look at the 2007 account. Thus, the injured spouses portion of the joint return overpayment, calculated as a percentage, is .44210 ($4,200 $9,500). Do not use line number 4. Review procedures in IRM 21.3.4.3.7, Use of Fax for Taxpayer Submission, before accepting faxed information. Allocate any recovery rebate credit received for any children to the spouse who was allocated the qualifying child's exemption on Form 8379, Injured Spouse Allocation. Refer to IRM 21.5.4.5.7, Math Error with Injured Spouse. Research CC IMFOLE for the Combat indicator on Line 11. DO NOT provide the currently posted or a recalculated amount of EIP. Contact the IRS only if your original refund amount shown on the BFS offset notice differs from the refund amount shown on your tax return. For example: If Bureau of the Fiscal Service receives a payment on 09/10/2013 with a payment date of 09/13/2013 the notice will go out before or by the payment date for both paper check and direct deposit. 7) Taxpayer's overpayment is being held by -Q Freeze. ECC-MTB searches this file after any applicable tax offsets are determined but before crediting the credit elect amount. See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. Use a TC 570 on the credit portion of the transfer. exemptions and/or dependents not allocated correctly when first filed). The sum is the amount of the TOP offset reversal to be input as a TC 766. If the interest payment and its associated accrued interest amount was offset with TC 898 to an OTN other than the OTN of the prior TC 898 on the module, two separate TC 766s are required: one for the overpayment principal of $4,200 and another for its interest of $20.99. TC 898(s) will display the DEBTOR-TIN for offsets to the secondary taxpayer's debt and offsets to the primary taxpayer's debt will not display the DEBTOR-TIN. Add two days to the date of Input to allow for the two-day suspense for review. Keep in mind that the credit is part of your tax refund and your tax refund is subject to any offset. In general, most EIP offsets were reversed in one of the recoveries or a separate Injured Spouse Allocation, Form 8379 was filed. See SBSE-05-1021-0063, Interim Guidance on Refund Recoupments. A TC 899 type 1,2, 3 or 4 may have been deleted in error. EITC, ACTC, and /or Adoption Credit) and a TC 811 is not present, do not consider the Form 8379 allocation. Review the form for the signature of the injured spouse, unless it was filed with an original signed return. Continue to determine the refund amount depending upon the type of offset that was made. Do not refer your case to CI or EXAM. If issuing a manual refund and/or processing a full account back-out, input HC 4. Pre-paid credits are considered paid as of the due date of the return determined without regard to extensions. See IRM 13.1.7.2.1, TAS Case Criteria 1-4 Economic Burden. Input TC 571 with Posting Delay Code 1 on the originating account to allow refund to issue after the adjustment to the joint account posts and satisfies that module. OBRs may also be made if subsequent adjustments are made to a tax module. If the exemption portion is incomplete and the credits are not allocated, split the unallocated credits in half (50/50) and send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) Nontax Obligation or Letter 285C, Refund/Overpayment Applied to Account. The only debt involved is TOP and/or premarital Federal tax debt owed, by the other spouse or no debt is owed. Any actions on the overpayment, either refund or offset, are prevented by the IDRS hold until the resolution of the IDRS Freeze condition. Review procedures in IRM 11.3.1, Introduction to Disclosure, for official disclosure information. Bureau of the Fiscal Service If no other action is required and you are closing the case with a 3179C or 285C, input a TC 290 .00, SC 7, RC 086. Refer taxpayer to TOP Call Center, they may provide a more helpful contact. The question is only whether the taxpayer is legally married, i.e., was married in a state or other jurisdiction that recognizes same-sex marriage. The injured spouse allocation does not represent a claim for credit or refund subject to the provisions of IRC 6611(e)(2). Legislative & Public Affairs Office For any of the shortcuts above, when working a Form 8379 and the debt indicator on CC INOLE is "N" for both taxpayers, do not release the overpayment with a TC 571. Monitor the account per IRM 21.4.4.6.1, Monitoring Manual Refunds until the module balance is zero to avoid erroneous refunds and credit balances. See IRM 21.4.6.5.12.1, Input of TOP Offset Reversals TC 766 with OTN. RC 5 results from an attempt to post a TC 899 for an amount greater than the net TOP offset amount. You will work the injured spouse case and issue a refund to the injured spouse for his/her share of the overpayment. This credit is reported on Schedule M of the Form 1040/Form 1040A, U.S. These may include: a payment or credit transfer, an audit tax adjustment, a math error correction, and an amended return or claim that is filed and processed. You must take into consideration all TOP transaction codes with the same OTNs. If 14 days have passed and you do not see an open control base with MRRTONHQ, follow-up with the TOP Liaison. 3) There is a posted TC 740 or TC 841 and the account shows TC 899 type 1 with the same OTN of the posted TC 898. This is the fastest and easiest way to track your refund. Send letter 3179C, asking the taxpayer to resubmit their Form 8379, if there is a refund after the reconsideration is complete. For all Form 8379 revisions prior to 11-2014, issue the Injured Spouse's portion of the refund in "one name only" even if line 11, one name only box is not checked. Verify the Form 8379 has been processed in BS 920929. The following validity checks are made for BPI's on CC RFUND. 6) Processing any case other than injured spouse. The account may contain a credit balance due to the undeliverable or cancelled check TC 740/TC 841), see IRM 21.4.6.5.22, Returned Refund Check. The calculation below provides the amount of interest related to the portion of the refund that was canceled. The notice details are as follows: Address and phone number of the agency(s), Bureau of the Fiscal Service offset trace number (this is not the same as the offset trace number posted with TC 898), Phone number of the TOP Call Center at Bureau of the Fiscal Service. See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. TC 766(s) that are rejected in whole or in part by Bureau of the Fiscal Service are output on a weekly Bureau of the Fiscal Service TC 766 Reject Listing and provided to the TOP Liaison Office for resolution. Compare dates and DLNs and correct the tax period on CC UPRES, if necessary. Use hold codes 1, 2 or 4 when creating an overpayment on an IDRS adjustment that changes the tax, credits, or payments to hold an overpayment from offsetting. If a refund was issued and Earned Income Tax Credit (EITC) or other refundable credits (e.g. If the non-debtor spouse resubmits the Form 8379 with required documentation for Appeals consideration during this period, AM may reconsider its rejection of the allocation before forwarding the new Form 8379 to Appeals. Annotate in Box 20, Remarks, Approved by Insolvency (or Technical, if applicable). Issue a letter to the taxpayer informing them upon completion of their Examination they can resubmit a new Form 8379, Injured Spouse Allocation, if needed for any additional credit that is allowed. Refer to IRM 21.5.4.5.7, Math Error with Injured Spouse. Beginning in tax year 2019, the amount of the SRP has been reduced to zero for all taxpayers. Offsets due to delinquent child support prior to 2012 will not have any indicators identifying which agency the refund offset to. Per Document 12990, Records and Information Management Record Control Schedules, we are maintaining all paper and electronic records accordingly. See IRM 21.4.6.5.10.6, Issuing the Injured Spouse Refund. TDD at 866-297 . The executor or administrator must have provided a copy of their appointment. This will require a manual reversal. If the above timeframes have passed, and the case has not been worked, is assigned to a CSR, and you have access to CIS, leave a Case Note for the CSR working the case. To determine if there is an outstanding Federal tax debt, you must also research Command Code (CC) IMFOL, CC BMFOL, and/or CC TXMOD as well as CC INOLES even on "N" indicator cases. Be sure to include BMF screens when there is a X-REF EIN. See IRM 21.4.6.5.12.3, TC 766 Reject Listing. (03) Invalid Reversal Amount Amount is not equal to the TOP offset amount. See, Continue computing the injured spouse's refund based on Tax offset instructions. If the taxpayer calls or corresponds and would like to leave the funds on the LLC account: use taxpayer correspondence as the source document (SD), or. Use a TC 570 on the credit side of the ADC 24 to hold the credit. a TOP offset has occurred and the TOP offset notice was received. The husband does not file an income tax return for 2012 that claims an overpayment. Split the credit 50/50. When TC 898/TC 899 posts, work your Injured Spouse case. See IRM 21.4.6.5.10.5, Injured Spouse Refund - Tax Offset. Therefore, this unpostable transaction must NEVER be deleted. For additional information, see IRMs listed below: IRM 21.1.3.20.1, Oral Statement Documentation, The Coronavirus Aid, Relief, and Economic Security Act (CARES Act), H.R. Your refund offset amount. Advise the taxpayer they can either fax or mail the missing information. The injured spouse must have made payments such as Federal Income Tax Withheld from wages or estimated tax payments, unless they are entitled to one or more refundable credits claimed on the joint return, such as Federal Income Tax Withholding, Earned Income Credit, or Additional Child Tax Credit, etc. Include taxpayer contact information and any details that the taxpayer gives which may help resolve the case. Resolve Combat Zone cases, see IRM 21.4.6.5.16, Combat Zone Cases. The OTN is an "offset trace number" used by IRS and Bureau of the Fiscal Service to "connect" offsets with related reversals and the refund from which they came. Prepare a manual refund with the appropriate BPI. Indicate taxpayer's phone number and whether taxpayer can provide a copy of Form 8379. A manual refund is required when three or more TC 898s needs reversing. If there is a balance due module; a freeze release will prompt an offset to that account. Send Letter 3179C, Refund Offset to Treasury Offset Program (TOP) and Injured Spouse Inquiries or Letter 285C, Refund/Overpayment Applied to Account, to the taxpayer informing them that we allocated it for them. A lot has changed about the way the federal government - and the IRS, in particular - operate since early 2020. . When transferring the taxpayer to Application 35, provide the taxpayer with a 4-digit transfer personal identification number (PIN). Rev. Reverse the amount of the entire TOP offset if available. 20) Taxpayer filed Form 8379 in any manner. See IRM 25.23.4.9.1.4, Moving Specific Year Account Information. The TOP Liaison will confirm the manual reversal process is warranted and provide the Manual Reversal Request to be completed. If the secondary TIN is invalid and a refund is requested in one name only, a manual refund is required. You may encounter situations that require an opinion by IRS Chief Counsel. The term marriage also does not include a marriage entered under foreign law unless that marriage would be recognized in a state, possession, or territory of the United States. If the taxpayer does not provide the missing information within 40 days, see IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures, for instructions. If an agency refund has occurred, see IRM 21.4.6.5.12.1, Input of TOP Offset Reversals Reference Number (RN) 766 with OTN. TC 898 ($1,500.00) TC 899 types 2 ($45.00) +TC 899 type 4 ($45.00), TC 899 type 1 ($1,500.00)= 0, TC 898 or TC 971 AC 598 TC 899 or TC 971 AC 599 types 1, 2, or 3 TC 766s + TC 899 or TC 971 AC 599 type 4 + TC 767s = Net TOP Offset Amount, Processing Form 8379, Injured Spouse Allocation, for Agency Code 1 or 2, The posted offset(s) is more than 5 months old for Agency Code 2, The posted offset(s) is 5 months old or less for Agency Code 2, The posted offset is more than 5 months old for Agency Code 1, The posted offset is 5 months old or less for Agency Code 1. If the taxpayer replies with the missing information, update the Return Processable Date (RPD), per IRM 21.5.6.4.17(2), I- Freeze, to the date the information is received. In some instances, the TC 898 was deleted erroneously. If you receive a Form 8379 for both the regular refund on 2018 or 2019 and EIP, work the non-EIP portion on the 2018 or 2019 account and work the EIP portion on the 2020 account. California and New Mexico recognized same-sex marriages starting in mid to late 2013. Agency correspondence "certifying" a debtor, or requesting that a debtor's tax refund be offset, is returned to the agency. If Form 8379 was filed for any filing status other than Married Filing Joint (FS 2) release the refund with a TC 571. Levy proceeds that result in offsets are not considered misapplied payments. EIP offsets can be reversed if injured spouse requirements are met. You must consider these transactions when netting the TOP offset amount. Update AMS History with the information obtained from the caller. Prepare Form 4442/e-4442 to forward case to the appropriate local Directorates AM Paper Function. For either situation (f) or (g) above, advise the taxpayer that the Form 8379 cannot be processed when there is a balance due or no overpayment exists on the account. If a manual refund is not issued, the amount of the overpayment in excess of the debts will refund via TC 846. Be sure to consider all offsets, including offset to child support, to determine whether the offset can/cannot be reversed, see IRM 21.4.6.4.2.4, Child Support TOP Offsets, for more information. Payment Document Locator Number (DLN) (matching the transfer DLN), Tax form for the applicable Master File Tax (MFT) Code, tax period, and payment date. If research indicates the TC 899 Type 1 is unpostable, contact the TOP Liaisons for guidance. This is done on a case-by-case basis and each case may vary. Determine the married filing separate (MFS) tax for each spouse. Form 8379 filed post-offset would be worked per normal reversal procedures send the taxpayer a letter of explanation regarding the actions taken. Any compliance activity such as assessing or collecting tax is prohibited. The time limit for reversing an offset to Office of Child Support Enforcement (Agency Codes 1 and/or 2) does not apply when processing Injured Spouse Allocation cases. When working an injured spouse case after offset of the original overpayment and EIP is involved, you may need to input two adjustments. BPI (3) indicates TOP should bypass the refund completely. DO NOT issue 4442/e4442. Additionally, normal injured spouse allocation rules apply if CTC is claimed on the 2021 return. There is an unpostable TC 899 type 4 (agency offset reversal) for $45.00 and then there is another unpostable TC 899 Type 1 (Bureau of the Fiscal Service TOP offset reversal) for $1,500.00 (the full amount of the TC 898). The debtor TIN (primary or secondary) will be shown as XREF-TIN. If you work at a remote call site, and you do not have access to CIS to view the Form 8379, Allocation Worksheet, or do not work injured spouse allocations, transfer the call to Application 35 using ACD = 92035 or IUP = 1035, if it meets the criteria in paragraph 10 below. Three or more TC 766s will require a manual refund. If 11-14 weeks have passed and the case has not been worked and is controlled to a clerical, site specialized control number or there is an open control base not assigned to a specific CSR, and you have access to CIS and are trained to work Injured Spouse cases, process the case according to 21.4.6.5.8.3, Processing of Form 8379, Injured Spouse Allocation. When the wrong spouse is identified on Form 8379 and you are issuing a manual refund, you must notate in the remarks section INJ SP Incorrect on F8379, of Form 5792, Request for IDRS Generated Refund (IGR) or Form 3753, Manual Refund Posting Voucher If this notation is not included in the remarks section the manual refund will be rejected. DO NOT net the refund amount. TOP offsets are made against any refund issued from MFT 02, 03, 08, 07, 10, 13, 34, 43, 44, 46 (Doc Code 88 only) , 52, 60, 63, 64, 77, 78 and 79, unless a BPI is systemically generated on the refund or input on a manual refund. The Treasury Offset Program debt indicator (F) is set when Bureau of the Fiscal Service informs Internal Revenue Service (IRS) that at least one TOP debt exists and an offset may occur if a refund is authorized. The offset notice will show: Original refund amount. A TOP offset appears on the module as: TC 898 or TC 971 AC 598 (manual input of TOP offset record) with an Offset Trace Number (OTN), an offset amount, and a debtor-TIN field, if the offset is for a secondary spouse, OTN - Starting with 1 indicates primary taxpayer debt, OTN - Starting with 2 indicates secondary taxpayer debt. $586.00 dated 03/06/2012 (TC 846 $1,586.00 TC 898 $1,000.00), $550.00 to the injured spouse dated 04/19/2012, $450.00 from the agency that received the offset. See IRM 20.2.4.7.1.1(2), Systemic Refund Dates for IMF and BMF, for additional information. Insolvency will detail the action necessary on Form 4442 /e4442 and submit it to the appropriate AM function. A manual reversal request is needed if the TC 898 is either missing or deleted in error. See IRM 21.4.6.5.8.7(2), Incomplete Form 8379 Signed or Filed with Original Return. If one of the shortcuts methods was used, send the taxpayer an explanation of how the refund was allocated. Agency inquiries must be answered by the IRS campus or territory office receiving the correspondence. Do not adjust if within IRS tolerance guidelines per IRM 21.5.1.4.12, Tolerances. When Treasury's Bureau of the Fiscal Service processes a tax refund, it matches the noncustodial parent's debt and intercepts part or all of the tax refund, depending on how much is owed. IRS personnel do not have access to the TOP debtor database and cannot tell if a debt exists before a TOP offset occurs. (1) This transmits revised IRM 21.4.6, Refund Inquiries, Refund Offsets procedures. See IRM 21.4.6.5.23.2, UPC 137 or UPC 437. For all shortcut methods, if the Recovery Rebate Credit (RRC) is claimed and the injured spouse is entitled to half of the RRC. After contacting Bureau of the Fiscal Service, select the option "If you are calling from a federal or state government agency please press 3 then press 6 for IRS employee processing a Form 8379.". Once their identity is verified and their return has been processed they can re-send their Form 8379. If the Form 8379, Injured Spouse Allocation, is filed with the original return and the account is in zero or debit balance with no math error, do not consider the Form 8379. (W) Failed Banks/Litigations Freeze: Complete thorough research of the account and modules to identify the -W (Litigations) freeze status. Monitor the case to stop any computer-generated refund not anticipated, or reverse pending offsets to the tax liability bypassed. Transfer insolvency calls to ACD = 92318 or IUP = 1618. Authority for these procedures is found in IRC 6402. Do not input a TOP offset reversal. See IRM 21.4.6.4.2.11, Netting TOP Offsets and Reversals. If a signed premarital agreement is received, process Form 8379 without regard to community property laws. Do not release any freezes. The timeframe for filing Form 8379 for Federal Tax Debts or TOP Debts is the same as the timeframe for filing the claim for refund (generally 3 years from the date the return was filed or 2 years from the date that the tax was paid, whichever is later, but there are numerous exceptions see IRC 6511 . 10) Taxpayer says Form 8379 was filed with his/her original return and no refund was received. In limited circumstances involving a clerical error by the IRS or TAS that prevented processing of the OBR request, the IRS may reverse an offset that has already occurred and issue the taxpayer a refund. BFS will forward the reversal request to Child Support. For non-filer returns, see IRM 21.4.6.5.33.2, Non-Filer Returns for Economic Impact Payments (EIPs). Calculate the credit based on Community Property Laws for that state. Refer Taxpayer to TOP Call Center above for offset information. TC 899, type 4, with positive money amount, is used by the agencies participating in TOP to correct a previously reported refund of a TOP offset. However, in some instances the recovery did not work. When a taxpayer wants a Form 8379, Injured Spouse Allocation, but mistakenly uses Form 8857, Request for Innocent Spouse Relief, return the Form 8857 to the taxpayer, advising him/her of the mistake. Your Lead Tax Examiner must contact Bureau of the Fiscal Service at 8003043107, TTD 8662970517 Monday through Friday from 7:30 AM to 5:00 PM CST, to determine if a TOP liability exists for the primary TIN or the secondary TIN, if it is a joint return. See IRM 21.4.6.5.8.9, Form 8379, No Consideration Procedures. If the account requires the reversal of four or more TC 898s, and the refund will be issued in both names input all the required TOP offset reversals (TC 766) using HC 3 with the appropriate blocking series, SC 7, RC 086 and PC 8. RNs 808/809 will generate the refund in both names. If case meets no move criteria disregard any instructions to place the account in debit balance, and only submit the manual reversal request to the TOP Liaison. Because all four requirements in paragraph (1) above are met move the $100.00 credit that results from the partial abatement back to the wife's 2012 account to prevent the credit from refunding from the 2011 MFJ account. Injured Spouse cases originally worked and closed in Philadelphia, send the Form 4442 to Memphis Accounts Management. Input of the appropriate BPI is required on all refunds. There is a partial lost refund when the TC 846 and the TC 898 are NOT the same. 15) Taxpayer says Form 8379 was filed after offset and no refund was received. This causes an UPC 134 RC 03. If there is no DEBTOR-TIN shown, the taxpayer with the primary TIN is the debtor. After December 31, 2020, EIP 1 could no longer be issued and had to be claimed on a 2020 tax return as RRC. If the injured spouse is the secondary taxpayer and Part II, line 11, is not checked on Form 8379 (Rev. Advise the taxpayer to allow 17 weeks processing time, unless there is an open control base; if there is an open control base advise them to allow 8 weeks from the control date. Research CIS for an explanation of the no consideration and explain the reason for the no consideration to the taxpayer. Taxpayers will not report SRP on returns for tax years 2019 and subsequent. Input the TC 770 for zero on the last adjustment. To reverse TOP offsets for mixed entity cases: Research to determine which taxpayer's refund was offset. Do not attempt to reverse the offset, merge the case without regards to the TC 898. It is not all-inclusive. Public Law 93-647 authorizes the collection of child support debts through this "Full Collection" procedure.

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