§ 1951.135 - Form FmHA or its successor agency under Public Law 103-354 389-763, Weekly Claims Report IRS Offset, RC 222-D.

This report lists those borrowers whose spouses were issued a refund by IRS. These borrowers filed a joint tax return and incurred the debt separately from their spouses who had no legal responsibility for the debt and who had income and withholding and/or estimated tax payments. The report shows the actual amount offset for the borrower only. The spouses’ portion of the income tax refund was not offset. It is not necessary to prepare FmHA or its successor agency under Public Law 103-354 Form Letter 1951-5 for these borrowers since the borrower's spouse has already received a refund from IRS. Upon receipt of this report, field offices should annotate on RC 222-C (§ 1951-134) the actual amount offset for those borrowers listed in this report. This report should be retained by each field office.