The Department of the Treasury (Treasury) Internal Revenue Service (IRS) has special
requirements for resolving “problem cases” in the Tax Refund Offset (TRO) program.
Problem cases are cases which require resolution with the assistance of the Treasury,
IRS, or both the Treasury and the IRS. These special cases are few in number. Generally,
problem cases have the following characteristics:
The referring agency cannot resolve the situation with its own records and information.
IRS must conduct additional investigation and advise the referring agency of its findings.
The Treasury Offset Program (TOP) for TRO certified the debt and offset.
In most instances, the problem cases arise after the debtor or other individual receives
notice from Treasury that the offset has occurred.
NOTE: Tax related questions are not considered TRO problem cases. Refer callers with tax
matter questions to the IRS toll-free telephone number (1-800-829-1040).