As an agency of the State of Connecticut, CSCU institutions submit past-due, legally enforceable debts or obligations owed to the institution (such as past-due tuition or fees) to the Department of Revenue Service (“DRS”) for collection. If a Connecticut taxpayer has a past-due debt owed to one of the CSCU institution, DRS will intercept all or a portion of the taxpayer’s individual income tax refund to satisfy the debt. DRS will send the taxpayer a Notice of Refund Offset, which states the agency receiving the payment, the offset amount, and the address and telephone number of the agency.
Pursuant to CGS §12-742, the taxpayer may contest the validity or amount of any offset for which the Commissioner of Administrative Service is seeking reimbursement. The taxpayer must apply in writing within 60 days of issuance of the Notice of Refund Offset from the Department of Revenue Services for an administrative hearing.
More about the Treasury Offset Program
If you wish to contest the validity or amount of a tax offset for debt owed to a Connecticut Community College, please contact:Tax Intercept Office