Can a custodial parent collect overdue payments from social security recipients of disability? Yes, according to case 79-4. The SSA can retain a percentage that could hold the IRS responsible to pay delinquent income tax debt. However, state laws may prohibit this from happening.
§6331 of the Internal Revenue Code gives the Secretary of the Treasury the right to collect or seize control disabilities. §6305 of IRS Code authorizes the Treasury, after receiving a certification by the Minister of Health, Education and Welfare under section 452 (b) of the Social Security Act on the amount of delinquent child support obligation for assessing and collecting the individual ‘ amount in the same way, the same limitations as if such amount were income tax collection.
The IRS Code provides that no interest or penalties are to be assessed or levied, and observations by the IRS must be disabled for delinquent child support debtor 60 days before the garnishment of benefits. In other words, if payments are being made, the IRS cannot double dip those payments by collecting more.
What does this mean for you? This depends on what side you are on. If you believe that the non-custodial parent has filed for social security disability, you or your lawyer should be to contact SSA with evidence of delinquency. If you live in the country of the debtor’s mother, then it may be necessary to work through the child support agency in your locale which issues statements in any state child support.
You must be aware that the SSA (social security) does not reveal whether the other parent filed for disability since that would be a violation of privacy laws.