Write to the agency that says you owe them money, not to the Department of Revenue. Put at the top of the letter that it is a “Revenue Recapture Appeal.” Briefly explain why they shouldn’t keep your refund.
The reasons can be that:
- you do not owe the money or
- even if you owe the money, you are protected from recapture – see above.
Keep a copy of the letter. The agency must get your appeal within 45 days of the date of their notice was mailed to you. The agency should set a hearing within 30 days. You don’t need a lawyer, but you may want to call one for advice.
You don’t have a right to a hearing if the debt comes from a court judgment or order.
If you didn’t get a notice of your rights from the agency, you can still appeal:
- Write to the agency to ask for an appeal.
- Your 45 day appeal time does not start running until you get written notice that they want to use revenue recapture.
- If the agency says it sent you a notice, but you never got it, then you get a hearing on 2 issues. First, did you actually get a notice? Second, can they take your refund?