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Debt Setoff (DSO) Program
What is the Debt Setoff Program?

The Debt Setoff (DSO) Program was established to hold offenders accountable for financial obligations owed to Arizona courts and other state agencies. The Arizona Department of Revenue intercepts Arizona state tax refunds, the Arizona Lottery intercepts lottery winnings and the Arizona Department of Gaming intercepts event wagering/fantasy sports winnings on behalf of Arizona courts and other state agencies. For more information about the DSO program, send your inquiry to [email protected].




Arizona Code of Judicial Administration (ACJA) / Administrative Orders (AO) / Arizona Revised Statutes (ARS)

ACJA § 5-205: Collections

ACJA § 3-401 and § 4-301: Priority of Payments

ACJA § 1-401: Minimum Accounting Standards

ACJA § 1-501: Court Automation Standards, including Public Access

ARS § 42-1122: Allows the AZ court system to participate in the AZ Dept of Revenue's DSO program

ARS § 5-575: Establishes a debt setoff program by which AZ Lottery winnings of $600 or more could be intercepted to collect delinquent debts of at least $100

ARS § 5-1208 (E): Fantasy Sports Betting - allows winnings of $600 or more to be intercepted for outstanding court-ordered debt

ARS § 5-1320 (F): Event Wagering - allows winnings of $600 or more to be intercepted for outstanding court-ordered debt

AO 2002-113: Fiscal Emergency in the Judicial Branch of AZ

Identity Theft.

If someone has become a victim of identity theft and someone else is misusing their Social Security Number (SSN), the Social Security Administration (SSA) has very important information on what to do on their website and in this publication. The SSA suggests the victim contact the Federal Trade Commission (FTC) if someone is using their SSN.

Federal Trade Commission (FTC):
Phone: (877) IDTHEFT, (877) 438-4338
TTY: (866) 653-4261
Website: www.identitytheft.gov

When a victim contacts the FTC, the FTC will suggest the victim file a report with their local police department and get a copy of the report. Another suggestion is for the victim to contact at least one of the three national credit reporting organizations.



Report Fraud:
(888) 766-0008
Order a Credit Report:
(800) 685-1111

PO Box 740256
Atlanta, GA 30374




Report Fraud:
(888) 397-3742
Order a Credit Report:
(888) EXPERIAN (888) 397-3742

PO Box 1017
Allen, TX 75013-0949




Report Fraud:
(800) 680-7289
Order a Credit Report:
(800) 916-8800

Fraud Victim Assistance Dept.
PO Box 6790
Fullerton, CA 92834  


Contact Us
A taxpayer whose state tax refund, lottery and/or event wagering/fantasy sports winnings has been intercepted may call the DSO Interactive Voice Response. The caller must enter their SSN and follow the prompts when instructed. It is advised that the caller listen to the entire message in the event they have been entered into the program by more than one. The caller will receive information regarding which court or agency they can contact and will be provided with the court or agency's phone number.
Phoenix Metropolitan area: (602) 452-3210
Toll free: (877) 435-3829