(1) The written request for an adjustment of the joint tax return referenced in ARM 42.15.326, shall include a statement entitled "injured spouse statement." Before any adjustment can be considered, this statement must:

(a) contain the identical social security numbers of both spouses in the same order as they appear on the original joint tax return;

(b) clearly indicate how any income, itemized deductions, exemptions, credits, and tax payments (as originally claimed) should be divided between the spouses;

(c) be signed by both spouses; and

(d) be mailed to:

Department of Revenue

P.O. Box 5805

Helena, Montana 59604-5805.

(2) This statement, when mailed to the department, does not relieve the obligated taxpayer of the responsibility for requesting a hearing, in writing, if the taxpayer wishes to contest the child support debt. This request must be made within 30 days after the notice of offset and opportunity for hearing is mailed to the taxpayer.

(3) The department will review the statement and the tax return, make the adjustment of the tax liability and refund, and will subsequently notify the taxpayer in writing of the final determination. If the taxpayer disagrees with the adjustment made by the department, the taxpayer may request a reconsideration of the adjustment pursuant to ARM 42.2.613 through 42.2.621.


History: 15-1-201, 15-30-2620, 17-4-110, MCA; IMP, 15-1-211, 15-30-2609, 17-4-105, MCA; NEW, 1986 MAR p. 1026, Eff. 6/13/86; AMD and TRANS, from ARM 42.16.109, 2004 MAR p. 3153, Eff. 12/17/04; AMD, 2010 MAR p. 1088, Eff. 4/30/10.