15 C.F.R. § 19.4 Notice requirement before offset.
Title 15 - Commerce and Foreign Trade
A request for a reduction of an IRS tax refund will be made only after the DOC makes a determination that an amount is owed and past-due and provides the debtor with sixty (60) days written notice. The DOC's notice of intention to collect by IRS tax refund offset (Notice of Intent) will include: (a) The amount of the debt; (b) A statement that unless the debt is repaid within sixty (60) days from the date of the DOC's Notice of Intent, DOC intends to collect the debt by requesting that the IRS reduce any amounts payable to the debtor as refunds of Federal taxes paid by an amount equal to the amount of the debt plus accumulated interest and other charges; (c) A statement that the debtor has the right to present evidence that all or part of the debt is not pass-due or legally enforceable; (d) A mailing address for forwarding any written correspondence and a contact name and phone number for any questions.
Title 15: Commerce and Foreign Trade
PART 19—REFERRAL OF DEBTS TO THE IRS FOR TAX REFUND OFFSET
§ 19.4 Notice requirement before offset.
