[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: 45CFR31.4]

[Page 98]
 
                        TITLE 45--PUBLIC WELFARE
 
                           AND HUMAN SERVICES
 
PART 31--REFERRAL OF DEBT TO IRS FOR TAX REFUND OFFSET--Table of Contents
 
Sec. 31.4  Determination of the hearing officer.

    (a) Following the hearing or the review of the record, the hearing 
officer shall issue a written decision which includes the supporting 
rationale for the decision. The decision of the hearing officer 
concerning whether a debt or part of a debt is past due and legally 
enforceable is the final agency decision with respect to the past due 
status and enforceability of the debt.
    (b) Copies of the hearing officer's decision will be distributed to 
the designated claims officer, the Department's Office of the Assistant 
Secretary for Management and Budget, the debtor, and the debtor's 
attorney or other representative, if any.
    (c) If the hearing officer's decision affirms that all or part of 
the debt is past due and legally enforceable, the Secretary will notify 
the IRS after the hearing officer's determination has been issued under 
paragraph (a) of this section and a copy of the determination is 
received by the Department's Office of the Assistant Secretary for 
Management and Budget. No referral will be made to the IRS if review of 
the debt by the hearing officer reverses the initial decision that the 
debt is past due and legally enforceable.