49 CFR 89.41 - Notice requirement before offset.
A request for offset from an IRS tax refund will be made only after the Department has made a determination that an amount is owed and past-due and provides the debtor with 60 days written notice. The Department's notice of intention to collect by IRS tax refund offset (Notice of Intent) includes:
(b) That unless the debt is repaid within 60 days from the date of the Department's Notice of Intent, the Department will refer the debt to the IRS for offset against any amount due the debtor as a tax refund;
(c) That the debtor has a right to present information that all or part of the debt is not past-due or legally enforceable; and
Title 49 published on 2014-10-01
no entries appear in the Federal Register after this date.