Unemployment Insurance Program Letter No. 02-19 - Recovery of Certain Unemployment Compensation Debts under the Treasury Offset Program
U.S. Department of Labor
The purpose of UIPL No. 02-19 is to remind state workforce agencies (SWAs) that Federal law requires all states to participate in the Internal Revenue Service (IRS) Treasury Offset Program (TOP) to recover delinquent unemployment compensation (UC) debts for benefit overpayments due to fraud, benefit overpayments due to a claimant's failure to report earnings, and delinquent UC taxes.