to a hearing before the claimant agency prior to the reduction. Therefore consistent with due process, the Division cannot waive the legislatively imposed obligation, though it may undertake to give the notice itself. While the Division may waive its regulatory requirement that the pre-offset notice be sent by the claimant agency, the Division is not relieved of the notice requirement altogether despite the fact that compliance may be difficult or burdensome.
The statute is silent as to who must provide the notice, but it is evident that it must be provided. We understand that the Division of Revenue will send the statutory notice to the taxpayer. Due Process concerns will not be implicated so long as the debtor receives the notice mandated by the statute.
Please feel free to contact us if you have any questions about this opinion.
Very truly yours,
Marsha Kramarck
Deputy Attorney General
Jos. Patrick Hurley, Jr.
Deputy Attorney General
MK/JPH/dm
APPROVED:
Michael J. Rich
State Solicitor
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