[Code of Federal Regulations]
[Title 15, Volume 1]
[Revised as of January 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 15CFR19.2]

[Page 189]
 
                  TITLE 15--COMMERCE AND FOREIGN TRADE
 
PART 19--REFERRAL OF DEBTS TO THE IRS FOR TAX REFUND OFFSET--Table of Contents
 
Sec. 19.2  Applicability and scope.

    (a) These regulations implement 31 U.S.C. 3720A which authorizes the 
IRS to reduce a tax refund by the amount of a past-due legally 
enforceable debt owed to the United States.
    (b) For purposes of this section, a past-due legally enforceable 
debt referable to the IRS is a debt which is owed to the United States 
and:
    (1) Except in the case of a judgment 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;
    (2) Cannot be currently collected pursuant to the salary offset 
provisions of 5 U.S.C. 5514(a)(1);
    (3) Is ineligible for administrative offset under 31 U.S.C. 3716(a) 
by reason of 31 U.S.C. 3716(c)(2) or cannot be collected by 
administrative offset under 31 U.S.C. 3716(a) by the Department against 
amounts payable to or on behalf of the debtor by or on behalf of the 
Department;
    (4) With respect to which, the DOC has given the taxpayer at least 
60 days from the date of notification to present evidence that all or 
part of the debt is not past-due or legally enforceable, the DOC has 
considered evidence presented by such taxpayer, and has determined that 
an amount of such debt is past-due and legally enforceable;
    (5) Has been disclosed by the DOC to a consumer reporting agency as 
authorized by 31 U.S.C. 3711(f), unless a consumer reporting agency 
would be prohibited from using such information by 15 U.S.C. 1681c, or 
unless the amount of the debt does not exceed $100.00;
    (6) With respect to which, the DOC has notified or has made a 
reasonable attempt to notify the taxpayer that the debt is past-due and, 
unless repaid within 60 days thereafter, will be referred to the IRS for 
offset against any overpayment of taxes;
    (7) Is at least $25.00;
    (8) With respect to which, all other requirements of 31 U.S.C. 3720A 
and the Department of the Treasury regulations codified at 26 CFR 
301.6402-6 relating to the eligibility of a debt for tax refund offset 
have been satisfied.