44 C.F.R. § 11.61 Referral of delinquent debts to Department of the Treasury for offsets against tax refunds.
Title 44 - Emergency Management and Assistance
(a) FEMA may refer delinquent debts to the Department of the Treasury for offset against tax refunds in accordance with 31 U.S.C. 3720A and that Department's implementing regulations. (b) FEMA will provide information to the Department of the Treasury within time limits prescribed by the Secretary of the Treasury or his or her designee and in accordance with agreements entered into between FEMA and the Department of the Treasury and its constituent agencies. (1) Information submitted to the Department of the Treasury shall include a description of: (i) The size and age of FEMA's inventory of delinquent debts; and (ii) The prior collection efforts that the inventory reflects; and (2) In accordance with time limits and record transmission requirements established by the Department of the Treasury or its constituent agencies, FEMA may submit magnetic media containing information on debtors being referred to that Department for tax refund offset. FEMA may use the electronic data transmissions facilities of other federal agencies in transmitting data on debtors or for referral of debts to the Department of the Treasury. (c) FEMA shall establish a collect-call or toll-free telephone number that the Department of the Treasury or its constituent agencies will furnish to debtors whose refunds have been offset to obtain information from FEMA concerning the offsets taken. (d) Tax refund offset procedures described in §§11.61 through 11.64 shall apply to debts owed to the United States that are past-due and legally enforceable, and (1) Except in the case of a judgment debt, the debt has been delinquent for at least three months but has not been delinquent for more than ten years at the time the offset is made; and (2) Where FEMA has given the debtor at least 60 days from the date of mailing of the notification (described in §11.63 of this part) to request a review within FEMA and to present evidence that all or part of the debt is not past-due or legally enforceable. If the debtor has requested a review and presented evidence, then FEMA has considered the debtor's evidence and reasons and has determined that all or a part of the debt is past-due and legally enforceable; and (3) With respect to which FEMA has notified or has made a reasonable attempt to notify the debtor that the debt is past-due and, unless repaid within 60 days of the mailing of the notification the debt will be referred to the Department of the Treasury for offset against any overpayment of tax; and (4) Is at least $25.00; and (5) Meets all other requirements of 31 U.S.C. 3720A and the Department of the Treasury regulations relating to the eligibility of a debt for tax refund offset have been satisfied. [63 FR 1068, Jan. 8, 1998]
Title 44: Emergency Management and Assistance
PART 11—CLAIMS
Subpart C—Collection of Debts by the Government Under the Debt Collection Act of 1982
§ 11.61 Referral of delinquent debts to Department of the Treasury for offsets against tax refunds.
