[Code of Federal Regulations]
[Title 29, Volume 4]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR1650.206]

[Page 391]
 
                             TITLE 29--LABOR
 
                               COMMISSION
 
PART 1650--DEBT COLLECTION--Table of Contents
 
Subpart B--Procedures for the Collection of Debts by Federal Tax Refund 
                                 Offset
 
Sec. 1650.206  Notification to Internal Revenue Service.

    (a) Except as noted in paragraph (b) of this section, after EEOC's 
initial notification and referral of a debt to IRS for offset against a 
debtor's Federal income tax refund, EEOC will promptly notify IRS of any 
changes in the notification, if EEOC--
    (1) Determines that an error has been made with respect to the 
information contained in the notification;
    (2) Receives a payment or credits a payment to the account of the 
debtor named in the notification that reduces the amount of the debt 
referred to IRS for offset;
    (3) Receives notification that the individual owing the debt has 
filed for bankruptcy under title 11 of the United States Code or has 
been adjudicated bankrupt and the debt has been discharged;
    (4) Receives notification that an offset was made at a time when the 
automatic stay provisions of 11 U.S.C. 362 were in effect; or
    (5) Refunds all or part of the offset amount to the debtor.
    (b) EEOC shall not request the IRS to increase the amount of a debt 
owed by a debtor named in EEOC's original notification to IRS.
    (c) If the amount of a debt is reduced after referral by EEOC and 
offset by the IRS, EEOC will refund to the debtor any excess amount and 
will promptly notify the IRS of any refund made by EEOC.