[Code of Federal Regulations]
[Title 41, Volume 3]
[Revised as of July 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR105-57.002]

[Page 402]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
              CHAPTER 105--GENERAL SERVICES ADMINISTRATION
 
PART 105-57--COLLECTION OF DEBTS BY TAX REFUND OFFSET--Table of Contents
 
Sec. 105-57.002  Applicability and scope.

    (a) This part implements 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) Has been delinquent for at least three months but, except in the 
case of a judgment debt, has not been delinquent more than ten years at 
the time the offset is made;
    (2) With respect to which, GSA 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, has considered 
such evidence, and has determined that the debt is past due and legally 
enforceable;
    (3) Cannot be currently collected pursuant to the salary offset 
provisions of 5 U.S.C. 5514(a)(1);
    (4) Cannot be currently collected pursuant to the administrative 
offset provisions of 31 U.S.C. 3716;
    (5) Has been disclosed by GSA to a credit reporting agency, 
including a consumer reporting agency as authorized by 31 U.S.C. 
3711(f);
    (6) With respect to which, GSA 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 income tax refunds due the taxpayer;
    (7) Is at least $25.00;
    (8) All other requirements of 31 U.S.C. 3720A and the Department of 
the Treasury regulations relating to eligibility of a debt for tax 
refund offset, at 26 CFR 301.6402-6T, have been satisfied.