29 C.F.R. § 1650.203 Notification of intent to collect.
Title 29 - Labor
(a) Notification before submission to the IRS. A request for reduction of an IRS income tax refund will be made only after EEOC makes a determination that an amount is owed and past-due and gives or makes a reasonable attempt to give the debtor 60 days written notification of intent to collect by Federal tax refund offset. (b) Contents of notification. EEOC's notification of intent to collect by Federal tax refund offset shall provide: (1) The amount of the debt; (2) That unless the debt is repaid within 60 days from the date of EEOC's notification of intent, EEOC intends to collect the debt by requesting the IRS to offset an amount equal to the amount of the debt and all accumulating interest and other charges against any overpayment of tax after liabilities subject to 26 U.S.C. 6402(a) and (c) have been satisfied; (3) A mailing address for forwarding any written correspondence and a contact and a toll-free or collect telephone number for any questions; and (4) That the debtor may present evidence to EEOC that all or part of the debt is not past due or legally enforceable by— (i) Sending a written request for a review of the evidence to the address provided in the notification; (ii) Stating in the request for review the amount disputed and the reasons why the debtor believes that the debt is not past-due or is not legally enforceable; or (iii) Including in the request for review any documents that the debtor wishes to be considered to stating that the additional information will be submitted within the remainder of the 60-day period.
Title 29: Labor
PART 1650—DEBT COLLECTION
Subpart B—Procedures for the Collection of Debts by Federal Tax Refund Offset
§ 1650.203 Notification of intent to collect.
