Montana Appeals Board Finds DOR Properly Offset Income Tax Refund Regarding Debt Owed to University

The Montana Tax Appeal Board Sept. 2 found that the Department of Revenue (DOR) properly offset Taxpayer’s state individual income tax refund to apply it to an outstanding debt owed to Montana State University (MSU). The DOR sent Taxpayer a notice of offset regarding a debt she owed to MSU. Taxpayer protested. The DOR concluded that it would hold the refund and the office of dispute resolution found that the DOR correctly offset the debt under the Statewide Accounting, Budgeting, and Human Resources Offset System. Taxpayer appealed. The appeals board noted: 1) the DOR followed the offset law and procedure ...