Idaho Requesting Administrative Waiver or Objection to Intercepted Tax Refund is a process that allows taxpayers to dispute the state’s decision to withhold a portion of their tax refund to collect a debt. This process can be used if the taxpayer believes an error has been made in the withholding of a tax refund or if the taxpayer has a legitimate reason for requesting a waiver or objection. There are two types of Idaho Requesting Administrative Waiver or Objection to Intercepted Tax Refund: 1) Waiver Request and 2) Objection Request. A Waiver Request is an appeal to the Idaho State Tax Commission to cancel or reduce the amount of a debt that is being held from a taxpayer’s refund. The taxpayer must provide evidence of why they believe the debt should be waived or reduced. An Objection Request is an appeal to the Idaho State Tax Commission to stop or reduce the amount of a debt that is being held from a taxpayer’s refund. The taxpayer must provide evidence of why they believe the debt should not be collected. In both cases, taxpayers must submit a written request which must include the amount of the refund being withheld, the name and address of the taxpayer, details of the debt, and any supporting documents. The request will then be reviewed by the Idaho State Tax Commission, and a decision will be made.