[Code of Federal Regulations]
[Title 44, Volume 1]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 44CFR11.61]

[Page 129-130]
 
              TITLE 44--EMERGENCY MANAGEMENT AND ASSISTANCE
 
 CHAPTER I--FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND 
                                SECURITY
 
PART 11--CLAIMS--Table of Contents
 
    Subpart C--Collection of Debts by the Government Under the Debt 
                         Collection Act of 1982
 
Sec. 11.61  Referral of delinquent debts to Department of the Treasury for 
offsets against tax refunds.

    (a) FEMA may refer delinquent debts to the Department of the 
Treasury for offset against tax refunds in accordance with 31 U.S.C. 
3720A and that Department's implementing regulations.
    (b) FEMA will provide information to the Department of the Treasury 
within time limits prescribed by the Secretary of the Treasury or his or 
her designee and in accordance with agreements entered into between FEMA 
and the Department of the Treasury and its constituent agencies.
    (1) Information submitted to the Department of the Treasury shall 
include a description of:
    (i) The size and age of FEMA's inventory of delinquent debts; and
    (ii) The prior collection efforts that the inventory reflects; and
    (2) In accordance with time limits and record transmission 
requirements established by the Department of the Treasury or its 
constituent agencies, FEMA may submit magnetic media containing 
information on debtors being referred to that Department for tax refund 
offset. FEMA may use the electronic data transmissions facilities of 
other federal agencies in transmitting data on debtors or for referral 
of debts to the Department of the Treasury.
    (c) FEMA shall establish a collect-call or toll-free telephone 
number that the Department of the Treasury or its constituent agencies 
will furnish to debtors whose refunds have been offset to obtain 
information from FEMA concerning the offsets taken.
    (d) Tax refund offset procedures described in Sec.Sec. 11.61 through 
11.64 shall apply to debts owed to the United States that are past-due 
and legally enforceable, and
    (1) Except in the case of a judgment debt, the debt has been 
delinquent for at least three months but has not been delinquent for 
more than ten years at the time the offset is made; and
    (2) Where FEMA has given the debtor at least 60 days from the date 
of mailing of the notification (described in Sec. 11.63 of this part) to 
request a review within FEMA and to present evidence that all or part of 
the debt is not past-

[[Page 130]]

due or legally enforceable. If the debtor has requested a review and 
presented evidence, then FEMA has considered the debtor's evidence and 
reasons and has determined that all or a part of the debt is past-due 
and legally enforceable; and
    (3) With respect to which FEMA has notified or has made a reasonable 
attempt to notify the debtor that the debt is past-due and, unless 
repaid within 60 days of the mailing of the notification the debt will 
be referred to the Department of the Treasury for offset against any 
overpayment of tax; and
    (4) Is at least $25.00; and
    (5) Meets all other requirements of 31 U.S.C. 3720A and the 
Department of the Treasury regulations relating to the eligibility of a 
debt for tax refund offset have been satisfied.

[63 FR 1068, Jan. 8, 1998]