[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: 15CFR19.5]

[Page 190]
 
                  TITLE 15--COMMERCE AND FOREIGN TRADE
 
PART 19--REFERRAL OF DEBTS TO THE IRS FOR TAX REFUND OFFSET--Table of Contents
 
Sec. 19.5  Review within the Department.

    (a) Notification by debtor. A debtor who receives a Notice of Intent 
has the right to present evidence that all or part of the debt is not 
past-due or not legally enforceable. To exercise this right, the debtor 
must:
    (1) Send a written request for a review of the evidence to the 
address provided in the notice.
    (2) State in the request the amount disputed and the reasons why the 
debtor believes that the debt is not past-due or legally enforceable.
    (3) Include in the request any documents which the debtor wishes to 
be considered or state that additional information will be submitted 
within the remainder of the sixty (60) day period.
    (b) Submission of evidence. The debtor may submit evidence showing 
that all or part of the debt is not past-due or not legally enforceable 
along with the notification required by paragraph (a) of this section. 
Failure to submit the notification and evidence within sixty (60) days 
will result in an automatic referral of the debt to the IRS without 
further action by the DOC.
    (c) Review of the evidence. DOC will consider all available evidence 
related to the debt. Within 30 days of the debtor's complete and timely 
response, if feasible, DOC will notify the debtor whether DOC has 
sustained, amended, or canceled its determination that the debt is past-
due and legally enforceable.