Neb. Rev. Stat. § 77-27,180

Within thirty days of a transfer pursuant to section 77-27,179 , the Department of Revenue shall notify the person, and his or her spouse in the case of a joint return, of the transfer. If an agency, other than the Department of Revenue, or the Commissioner of Internal Revenue is involved with the transfer, a copy of the notice and of any correspondence shall be sent to each involved party. The notice shall state: (1) The basis for the claim to the refund; (2) The application of the refund or a portion thereof against the delinquent tax liability; (3) That the person has the opportunity to contest the validity and amount of the delinquent tax liability by applying to the agency requesting the setoff in writing for a hearing and the time period after the date of the mailing of the notice within which the appeal must be filed; (4) The name and mailing address of the agency to which the application for a hearing must be sent; (5) The effect of a failure to apply in writing for a hearing within the prescribed period; and (6) In the case of a joint return (a) the presumption provided in section 77-27,178 , (b) that the presumption may be rebutted, (c) whether both or just one of the spouses has a delinquent tax liability, and (d) the percentage of the refund which the agency attributes to the spouse or spouses with the delinquent tax liability.