ERIC Number: ED245144
Record Type: Non-Journal
Publication Date: 1983-Sep-16
Reference Count: N/A
Tax Refund Offset Program for Delinquent Student Loans and Child Support Payments. Hearing before the Subcommittee on Oversight of the Internal Revenue Service of the Committee on Finance. United States Senate, Ninety-Eighth Congress, First Session on S. 150.
Congress of the U.S., Washington, DC. Senate Committee on Finance.
This document contains administrative and public witness testimony and prepared statements from the Congressional hearing on the tax refund offset program. Descriptions of the child support enforcement program and of S. 150 (the Collection of Student Loans in Default Act of 1983) are presented. The testimony and prepared statements by representatives of the Internal Revenue Service, the Department of the Treasury, the Office of Child Support Enforcement, the Department of Education, and the General Accounting Office are presented. Public witness testimony and prepared statements by representatives of the National Reciprocal Family Support Enforcement Association, the California Family Support Council, the Minnesota Office of Child Support Enforcement, the National Council of State Child Support Enforcement Administrators, the Iowa College Aid Commission, and the United States Congress (Senators Charles E. Grassley and Charles H. Percy) are presented also. Topics which are covered include the program's adverse effects on the tax system, program procedures, administration concerns, government loan collection, impact on families, and litigation. (BL)
Publication Type: Legal/Legislative/Regulatory Materials
Education Level: N/A
Authoring Institution: Congress of the U.S., Washington, DC. Senate Committee on Finance.