Request For Administrative Review of Income Tax Refund Offset

The Administrative Review Of Income Tax Refund Offset program allows a taxpayer to make a written request for a review of an offset taken against their income tax refund. An administrative review is available to those taxpayers who were not able to appeal or challenge the state debt prior to it being offset against their income tax refund.

Administrative Review of Income Tax Refund Offset Eligibility and Procedure
Administrative Review of Income Tax Refund Offset Application and Instruction

Please find some additional information pertaining to federal refund offsets and the child tax credit.

IRS Recovery Rebate FAQs
https://www.irs.gov/pub/newsroom/fs-2022-08.pdf

IRS Child Tax Credit FAQs
https://www.irs.gov/credits-deductions/2021-child-tax-credit-and-advance-child-tax-credit-payments-frequently-asked-questions

Treasury Offset Program FAQs
https://fiscal.treasury.gov/top/faqs-for-the-public-covid-19.html