The Pennsylvania Request For Administrative Review For Federal Tax Refund Offset Program is a program that allows individuals to dispute the offset of their federal tax refund when the federal government has determined that their refund should be used to pay a past-due debt. This program gives individuals the opportunity to have their claim reviewed by a neutral third party. If the review determines that the offset was incorrect or unjust, the individual may be able to receive their refund. The Pennsylvania Request For Administrative Review For Federal Tax Refund Offset Program consists of two types of reviews: the informal review and the formal review. The informal review is an administrative review that is conducted by the Pennsylvania Department of Revenue. The formal review is an appeals process conducted by the Department of Administrative Hearings. During the informal review, the individual is given the opportunity to provide evidence of why the offset was incorrect or unjust. The Department of Revenue will then review the evidence and determine if the individual's claim is valid. If the evidence is found to be valid, the Department of Revenue will refund the offset amount to the individual. The formal review is an appeals process conducted by the Department of Administrative Hearings. During this process, an Administrative Law Judge will review the evidence presented by both parties and make a final decision on the case. If the decision is in the individual's favor, the offset will be refunded to them. The Pennsylvania Request For Administrative Review For Federal Tax Refund Offset Program is designed to give individuals the opportunity to dispute their offset and receive their refund if their claim is found to be valid.