(a) that the public assistance overpayment is past due and will be referred to the State Department of Taxation and Finance for offset;

(b) identifying the nature of the overpayment and the amount of the overpayment that is due;

(c) that State law permits the offset of tax overpayments;

(d) that the individual may request in writing a review of the department's determination; the request must be sent to the individual at an address set forth in the notice, within 30 days from the date of the notice;

(e) that the individual may present written arguments and evidence in support of any defense to the offset of the tax refund with the request for a review;

(f) that nothing in the notice will be deemed to afford the individual the opportunity to reargue any issue which could have been raised previously in any administrative or judicial proceeding; and

(g) identifying the defenses available to the individual to contest the referral for offset of the tax refund.