20 C.F.R. § 408.941 Will we notify you before we refer an SVB overpayment for tax refund offset?
Title 20 - Employees' Benefits
We will make a request for collection by reduction of Federal income tax refunds only after we determine that you owe an overpayment that is past due and provide you with 60-calendar days written notice. Our notice of intent to collect an overpayment through Federal income tax refund offset will state: (a) The amount of the overpayment; (b) That unless, within 60 calendar days from the date of our notice, you repay the overpayment, send evidence to us at the address given in our notice that the overpayment is not past due or not legally enforceable, or ask us to waive collection of the overpayment under §408.910, we intend to seek collection of the overpayment by requesting that the Department of the Treasury reduce any amounts payable to you as refunds of Federal income taxes by an amount equal to the amount of the overpayment; (c) The conditions under which we will waive recovery of an overpayment under section 808(c) of the Act; (d) That we will review any evidence presented that the overpayment is not past due or not legally enforceable; (e) That you have the right to inspect and copy our records related to the overpayment as determined by us and you will be informed as to where and when the inspection and copying can be done after we receive notice from you requesting inspection and copying.
Title 20: Employees' Benefits
PART 408—SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS
Subpart I—Underpayments and Overpayments
Tax Refund Offset
§ 408.941 Will we notify you before we refer an SVB overpayment for tax refund offset?
