Mississippi Code
Article 5 - Setoff Against Income Tax Refund for Debt Owed for Child Support or Maintenance
§ 27-7-511. Hearing upon written application

If the claimant agency receives a written application contesting the setoff or the claim upon which the setoff is based, it shall grant a hearing to the taxpayer to determine whether the setoff is proper or the claim is valid. If the sum asserted as due and owing is not correct, an adjustment to the claimed sum may be made. No issues shall be reconsidered at the hearing which have been previously litigated.