[Code of Federal Regulations]
[Title 31, Volume 2]
[Revised as of July 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 31CFR206.8]

[Page 44]
 
                  TITLE 31--MONEY AND FINANCE: TREASURY
 
         CHAPTER II--FISCAL SERVICE, DEPARTMENT OF THE TREASURY
 
PART 206--MANAGEMENT OF FEDERAL AGENCY RECEIPTS, DISBURSEMENTS, AND OPERATION OF THE CASH MANAGEMENT IMPROVEMENTS FUND--Table of Contents
 
Sec. 206.8  Appeals.

    (a) An agency that chooses to file an appeal must submit the appeal 
in writing to the Commissioner within 45 days of the date of the Notice 
of Deficiency. In the event of an appeal, the charge imposed under 
Notice of Deficiency will be deferred pending the results of the appeal. 
If an appeal is not submitted (i.e., received by the Commissioner) 
within 45 days, the amount indicated in the Notice of Deficiency will be 
charged per Sec. 206.9(a).
    (b) The appeal will contain the elements and follow the submission 
procedures specified in I TFM 6-8000. The appeal will include the 
background leading to the Notice of Deficiency, the basis of the appeal, 
and the action requested by an agency. An agency should state its 
disagreements with the Notice of Deficiency which may include cost-
benefit factors, the amount of the charge, and other items.
    (c) An agency must state what action it requests in its appeal. An 
agency may request that the Notice of Deficiency be completely 
overturned for cost-benefit or other considerations. Alternatively, an 
agency may request a reduced charge, deferral of the charge, an 
alternative solution to cash management improvement, or a combination of 
these actions.
    (d) Appeals Board. The Commissioner will refer the appeal to an 
Appeals Board. The Appeals Board will consist of three members--two 
permanent members and one temporary member. The permanent members will 
be the Deputy Chief Financial Officer, Department of the Treasury, and 
the Assistant Commissioner, Federal Finance, of the Service. The 
temporary board member will be a cash management official from an agency 
other than the agency appealing the Notice of Deficiency. The Board will 
be convened on an as-needed basis. The order of agency assignment to the 
Board will be published by Treasury in Volume I, Chapter 6-8000 of the 
TFM. The Deputy Chief Financial Officer, Department of the Treasury, the 
Assistant Commissioner, Federal Finance, and the designated agency cash 
management official may delegate their responsibility to a staff 
subordinate having sufficient experience in cash management matters. The 
Assistant Commissioner's designee may be from any area other than that 
which issued the Notice of Deficiency.
    (e) Appeal review process. The Appeals Board will review the Notice 
of Deficiency, any additional information submitted by the Service, and 
the written appeal from an agency. Based on this review, the Board may 
decide additional investigation is required. The Board may request an 
agency and/or the Service to meet with the Board as part of the review 
process.
    (f) Appeal finding. A written majority decision will be rendered by 
the Appeals Board within 30 days of receipt of the appeal. The Board may 
extend this period for an additional period, not to exceed 30 days, if 
required. The Appeals Board will notify the Commissioner and the agency 
of the decision. The decision of the Board whether to uphold the Notice 
of Deficiency, to overturn the Notice of Deficiency, or to mandate some 
other action will be stated in the finding. Other action mandated may 
include a reduced charge, a deferral of the charge, an alternate 
solution to cash management improvement, or a combination of these 
actions. The basis of the decision, the amount of the charge, and the 
effective date of the charge will be stated in the finding. The 
effective date of the charge may be retroactive to the date indicated in 
the Notice of Deficiency.
    (g) Any terms related to charge deferral shall be stated; the 
Service and an agency will be required to submit evidence of compliance 
to such terms at a future specified date. At this future time, the 
Appeals Board will review the evidence of compliance. Based on this 
evidence, the Board will decide whether to impose a charge.