Hearing upon written application.

Miss. Code Ann. § 27-7-511
in effect
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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.
Miss. Code Ann. § 27-7-511 — Hearing upon written application | Mississippi Code Annotated | Corpus