15 C.F.R. § 19.5 Review within the Department.
Title 15 - Commerce and Foreign Trade
(a) Notification by debtor. A debtor who receives a Notice of Intent has the right to present evidence that all or part of the debt is not past-due or not legally enforceable. To exercise this right, the debtor must: (1) Send a written request for a review of the evidence to the address provided in the notice. (2) State in the request the amount disputed and the reasons why the debtor believes that the debt is not past-due or legally enforceable. (3) Include in the request any documents which the debtor wishes to be considered or state that additional information will be submitted within the remainder of the sixty (60) day period. (b) Submission of evidence. The debtor may submit evidence showing that all or part of the debt is not past-due or not legally enforceable along with the notification required by paragraph (a) of this section. Failure to submit the notification and evidence within sixty (60) days will result in an automatic referral of the debt to the IRS without further action by the DOC. (c) Review of the evidence. DOC will consider all available evidence related to the debt. Within 30 days of the debtor's complete and timely response, if feasible, DOC will notify the debtor whether DOC has sustained, amended, or canceled its determination that the debt is past-due and legally enforceable.
Title 15: Commerce and Foreign Trade
PART 19—REFERRAL OF DEBTS TO THE IRS FOR TAX REFUND OFFSET
§ 19.5 Review within the Department.
