How will Treasury entities use tax refund offset to collect a Treasury
(a) Tax refund offset. In most cases, the Financial Management
Service uses the Treasury Offset Program to collect Treasury debts by the offset of
tax refunds and other Federal payments. See § 5.9(c) of this part. If
not already transferred to the Financial Management Service under § 5.9 of this
part, Treasury entities will refer to the Treasury Offset Program any past-due,
legally enforceable debt for collection by tax refund offset. See26
U.S.C. 6402(d), 31 U.S.C. 3720A and 31 CFR 285.2.
(b) Notice. At least sixty (60) days prior to referring a debt to the
Treasury Offset Program, Treasury entities will send notice to the debtor in
accordance with the requirements of § 5.4 of this part. Treasury entities will
certify to the Financial Management Service's Treasury Offset Program, in writing,
that the debt is past-due and legally enforceable in the amount submitted and that
the Treasury entities have made reasonable efforts to obtain payment of the debt as
described in 31 CFR 285.2(d). In addition, Treasury entities will certify their
compliance with all applicable due process and other requirements described in this
part and other Federal laws. See31 U.S.C. 3720A(b) and 31 CFR
(c) Administrative review. The notice described in § 5.4 of this part
shall provide the debtor with at least 60 days prior to the initiation of tax refund
offset to request an administrative review as described in § 5.10(c) of this part.
Treasury entities may suspend collection through tax refund offset and/or other
collection actions pending the resolution of the debtor's dispute.
Title 31 published on 2012-07-01
no entries appear in the Federal Register after this date.
This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.