(a) Procedures and methods to be employed by a claimant agency with respect to the operation of this section;
(b) Due notice to the taxpayer (and in the case of an overpayment of tax imposed by Chapter 11 of this title, any spouse with whom the taxpayer files a joint return) of the reduction in the overpayment and of the opportunity, upon request, for a hearing before the claimant agency prior to such reduction.
In the case of a joint return, subsection 545(e) also requires notification to each taxpayer including notice of the right of the non-debtor taxpayer to file a written protest with the Director for the purpose of showing the non-debtors proper share of the overpayment. Subsection 545(f) precludes review or restraint of the setoff by the Director except as provided in § 545(e) by the Director; a hearing before the claimant agency as contemplated in § 545(c)(1) b; and legal action against the claimant agency after it receives payment. The regulations are specifically given the authority of law. 30 Del. C. § 545(c)(2).
We understand from our review of the regulatory agreement that the Division of Revenue requires claimant agencies to issue pre-offset notices prior to the submission of liabilities. Your letter of inquiry indicates that because of the computer software used no pre-offset notice has gone out. You have asked the Division of Revenue to waive this notice if it is consistent with due process and the Division has agreed to do so. As stated above, however, the statute plainly requires notice of the right
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