Refund Interception

This is a proposed guidance document. The document has been submitted to the Legislative Reference Bureau for publication in the Administrative Register for public comment as provided by sec. 227.112(1), Wis. Stats.


Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations in effect as of November 12, 2019: Sections 71.91, 71.93, 71.935, 73.03, 565.30 and 766.55, Wis. Stats., 26 U.S. Code §6402, and IRS Rev. Rul. 2004-71.

Laws enacted and in effect after November 12, 2019, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to November 12, 2019, that is contrary to the information in this document is superseded by this document, pursuant to sec. 73.16(2)(a), Wis. Stats.

FOR QUESTIONS OR COMMENTS CONTACT:

MS 4-CMP-W
WISCONSIN DEPARTMENT OF REVENUE
Refund Interception Assistance
PO Box 8901
Madison, WI 53708-8901
Phone: (608) 266-7879
Fax: (608) 224-5790
Email additional questions to DORCompliance@wisconsin.gov

Guidance Document Number: 100038

November 12, 2019