[Code of Federal Regulations]
[Title 45, Volume 1]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 45CFR31.2]

[Page 97]
 
                        TITLE 45--PUBLIC WELFARE
 
                           AND HUMAN SERVICES
 
PART 31--REFERRAL OF DEBT TO IRS FOR TAX REFUND OFFSET--Table of Contents
 
Sec. 31.2  Notice of requirements before offset.

    A request for reduction of an IRS tax refund will be made only after 
the Secretary makes a determination that an amount is owed and past due 
and provides the debtor with 60 calendar days written notice. The 
Department's Notice of Intent to Collect by IRS Tax Refund Offset 
(Notice of Intent) will state:
    (a) The nature and amount of the debt;
    (b) That unless the debt is repaid within 60 calendar days from the 
date of the Department's Notice of Intent, the Secretary intends to 
collect the debt by requesting the IRS to reduce any amounts payable to 
the debtor as refunds of Federal taxes paid by an amount equal to the 
amount of the debt and all accumulated interest and other charges;
    (c) That the debtor has a right to obtain review, within the 
Department, of the Secretary's initial determination that the debt is 
past due and legally enforceable (See Sec. 31.3); and
    (d) That the debtor has a right to inspect and copy departmental 
records related to the debt as determined by the Secretary and will be 
informed as to where and when the inspection and copying can be done 
after the Department receives notice from the debtor that inspection and 
copying are requested (See Sec. 31.5).

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