[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: 41CFR105-57.007]

[Page 403]
 
           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. 105-57.007  Change in conditions after submission to IRS.

    If the amount of a debt is reduced after submission by GSA and 
offset by IRS, GSA will refund to the debtor any excess amount and will 
promptly notify IRS of the refund. GSA will also promptly notify the IRS 
if, after submission of a debt to the IRS for offset, GSA:
    (a) Determines that an error has been made with respect to the 
information submitted;
    (b) Receives a payment or credits a payment to an account submitted; 
or
    (c) Receives notification that the debtor has filed for bankruptcy 
under title 11 of the United States Code or has been adjudicated 
bankrupt and the debt has been discharged.