[Code of Federal Regulations]
[Title 45, Volume 1]
[Revised as of October 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 45CFR31.3]

[Page 98]
 
                        TITLE 45--PUBLIC WELFARE
 
                           AND HUMAN SERVICES
 
PART 31--REFERRAL OF DEBT TO IRS FOR TAX REFUND OFFSET--Table of Contents
 
Sec. 31.3  Review within the Department of a determination that an amount is past due and legally enforceable.

    (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 
shall send a letter notifying the applicable delegatee of the HHS 
Departmental Claims Officer specified in Sec. 31.11 that the debtor 
intends to present evidence to a designated hearing officer. The letter 
must be received by such designated claims officer within 60 calendar 
days from the date of the Department's Notice of Intent.
    (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 60 calendar days 
will result in an automatic referral of the debt to the IRS without 
further action. Evidence submitted by a debtor who has requested prior 
review of a claim under 45 CFR part 30 will not be reconsidered unless 
such evidence raises a new defense not considered in connection with 
such prior review.
    (c) Review of the record. After a timely submission of evidence by 
the debtor, the claims officer will submit such evidence to a designated 
hearing officer, who will review all material related to the debt which 
is in possession of the Department. The hearing officer shall make a 
determination based upon a review of the written record, except that the 
hearing officer may order an oral hearing if the officer finds that:
    (1) An applicable statute authorizes or requires the Secretary to 
consider waiver of the indebtedness and the waiver determination turns 
on credibility or veracity; or
    (2) The question of indebtedness cannot be resolved by review of the 
documentary evidence.