9 CAR § 2-1206. Internal Revenue Service full collection service

(a)(1) Past due child and medical support for TEA, Medicaid, SNAP, and non-TEA full Office of Child Support Enforcement services cases can be referred to the Internal Revenue Service to be collected as if unpaid child support were a delinquent tax debt. (2) To be eligible for the Internal Revenue Service full collection service: (A) A court order must exist; and (B) Arrears must be at least seven hundred fifty dollars ($750). (3) Request for use of full collection services must be: (A) Approved by the Administrator of the Arkansas Office of Child Support Enforcement; and (B) Reviewed by the United States Office of Child Support Enforcement regional office. (b) Referrals to the Internal Revenue Service full collection service are made by the state to which an assignment of support rights or a non-TEA application for child support services has been made.