22 C.F.R. § 309.26 Procedures.
Title 22 - Foreign Relations
(a) The Chief Financial Officer (or designee) shall be the point of contact with the IRS for administrative matters regarding the offset program. (b) The Peace Corps shall ensure that: (1) Only those past-due legally enforceable debts described in §309.23 are forwarded to the IRS for offset; and (2) The procedures prescribed in the MOU between the Peace Corps and the IRS are followed in developing past-due debt information and submitting the debts to the IRS. (c) The Peace Corps shall submit a notification of a taxpayer's liability for past-due legally enforceable debt to the IRS on magnetic media as prescribed by the IRS. Such notification shall contain: (1) The name and taxpayer identifying number (as defined in section 6109 of the Internal Revenue Code) of the individual who is responsible for the debt; (2) The dollar amount of such past-due and legally enforceable debt; (3) The date on which the original debt became past due; (4) A statement accompanying each magnetic tape certifying that, with respect to each debt reported on the tape, all of the requirements of eligibility of the debt for referral for the refund offset have been satisfied. See §309.23. (d) The Peace Corps shall promptly notify the IRS to correct data submitted when the Peace Corps: (1) Determines that an error has been made with respect to a debt that has been referred; (2) Receives or credits a payment on such debt; or (3) Receives notification that the individual owing the debt has filed for bankruptcy under title 11 of the United States Code or has been adjudicated bankrupt and the debt has been discharged. (e) When advising debtors of an intent to refer a debt to the IRS for offset, the Peace Corps shall also advise the debtors of all remedial actions available to defer or prevent the offset from taking place.
Title 22: Foreign Relations
PART 309—CLAIMS COLLECTION
Subpart C—Tax Refund Offset
§ 309.26 Procedures.
