22 C.F.R. § 309.23 Past-due legally enforceable debt.
Title 22 - Foreign Relations
For purposes of this subpart, a past-due legally enforceable debt referable to the IRS is a debt which is owed to the United States and: (a) Except in the case of a judgment debt, has been delinquent for at least 3 months and will not have been delinquent more than 10 years at the time offset is made; (b) Cannot be currently collected pursuant to the salary offset provisions of 5 U.S.C. 5514; (c) Is ineligible for administrative offset under 31 U.S.C. 3716(a) by reason of 31 U.S.C. 3716(c)(2) or cannot be collected by administrative offset under 31 U.S.C. 3716(a) by the Peace Corps against amounts payable to the debtor by the Peace Corps; (d) With respect to which the Peace Corps has given the taxpayer at least 60 days to present evidence that all or part of the debt is not past-due or legally enforceable, has considered evidence presented by such taxpayer, and determined that an amount of such debt is past-due and legally enforceable; (e) Has been disclosed by the Peace Corps to a consumer reporting agency as authorized by 31 U.S.C. 3711(f), unless the consumer reporting agency would be prohibited from reporting information concerning the debt by reason of 15 U.S.C. 1681c, or unless the amount of the debt does not exceed $100; (f) Is at least $25; and (g) With respect to which the Peace Corps has notified or has made a reasonable attempt to notify the taxpayer that: (1) The debt is past due, and (2) Unless repaid within 60 days thereafter, the debt will be referred to the IRS for offset against any overpayment of tax. For the purposes of paragraph (g) of this section, in order to make a reasonable attempt to notify the debtor, Peace Corps must use such address for the debtor as may be obtainable from IRS pursuant to section 6103(m)(2), (m)(4), or (m)(5) of the Internal Revenue Code.
Title 22: Foreign Relations
PART 309—CLAIMS COLLECTION
Subpart C—Tax Refund Offset
§ 309.23 Past-due legally enforceable debt.
