22 C.F.R. § 309.25 Peace Corps' participation in the IRS tax refund offset program.
Title 22 - Foreign Relations
(a) The Peace Corps will provide information to the IRS within the time frame prescribed by the Commissioner of the IRS to enable the Commissioner to make a final determination as to the Peace Corps' participation in the tax refund offset program. Such information will include a description of: (1) The size and age of the Peace Corps' inventory of delinquent debts; (2) The prior collection efforts that the inventory reflects; and (3) The quality controls the Peace Corps maintains to assure that any debt that may be submitted for tax refund offset will be valid and enforceable. (b) In accordance with the timetable specified by the Commissioner, the Peace Corps will submit test magnetic media to the IRS, in such form and containing such data as the IRS shall specify. (c) The Peace Corps will provide the IRS with a telephone number which the IRS may furnish to individuals whose refunds have been offset to obtain information concerning the offset.
Title 22: Foreign Relations
PART 309—CLAIMS COLLECTION
Subpart C—Tax Refund Offset
§ 309.25 Peace Corps' participation in the IRS tax refund offset program.
