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The New York State Office of Child Support Enforcement (NYS OCSE) has initiated the 1997 Tax Refund Offset Process for the collection of past-due child support. All local districts will find instructions and procedures for this year's tax refund offset process in the Child Support Management System (CSMS) User Reference Guide, Chapter 20, and within the attached general instructions letter. For the sake of continuity, we have followed the same basic format as was used in last year's general instructions.
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