24 C.F.R. § 17.159 Application of offset funds: Federal payment is insufficient to cover amount of debt.
Title 24 - Housing and Urban Development
If an offset of a Federal payment is insufficient to satisfy a debt, the Secretary will continue the certification to the Department of the Treasury to collect further on the debt. If, in the following year, the debt has become legally unenforceable because of the lapse of the statute of limitations, the debt will be reported to the IRS as a cancelled debt in accordance with §17.150(d). [67 FR 47435, July 18, 2002]
Title 24: Housing and Urban Development
PART 17—ADMINISTRATIVE CLAIMS
Subpart C—Procedures for the Collection of Claims by the Government
IRS Tax Refund and Federal Payment Offset Provisions and Administrative Wage Garnishment
§ 17.159 Application of offset funds: Federal payment is insufficient to cover amount of debt.

