Indiana Code (IC) 6-8.1-9.5 entitles the University of Southern Indiana (USI) as a claimant agency to have the Indiana Department of Revenue (IDOR) set off the tax refund against the delinquent debt. Therefore, the University is authorized to report any outstanding debt owed to the University and collect any possible offset on current and future Indiana income tax refund due to you.
If you believe this debt is invalid, you are entitled to contest the tax intercept. To begin the dispute process, you must complete the Tax Offset Inquiry Form within 30 days from the date on your notification letter. A Bursar's Office representative will respond to your request within three to seven business days.
After reviewing the University's response and documentation, you may request in writing, an in-person hearing to contest the debt and the tax intercept. Your written request must include a detailed explanation of your reason for requesting a hearing and must be submitted within 30 days of the date on your notification letter.
Please note that age of debt is not a valid excuse for disputing a there is no statute of limitations for collecting debt owed. Failure to complete the Tax Offset Inquiry form constitutes your acknowledgement of the debt owed.
If married and filing jointly, you should inform your spouse that your state income tax refund is subject to a tax intercept. You and your spouse may submit an injured spouse request within 30 days from the date on your notification letter, to hold your spouse, the injured party, harmless. Your request must include your spouse's full name and social security number.
A debtor who has filed bankruptcy and the debt is included in the discharge, please provide the signed court issued bankruptcy discharge as an attachment to the Tax Offset Inquiry Form.
If the debtor is deceased, please upload the debtor's Certificate of Death to the Tax Offset Inquiry Form.