[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: 45CFR31.9]

[Page 99]
 
                        TITLE 45--PUBLIC WELFARE
 
                           AND HUMAN SERVICES
 
PART 31--REFERRAL OF DEBT TO IRS FOR TAX REFUND OFFSET--Table of Contents
 
Sec. 31.9  Application of offset funds: Tax refund insufficient to cover 
amount of debt.

    If a tax refund is insufficient to satisfy a debt in a given tax 
year, the Secretary will recertify to the IRS on the following year to 
collect further on the debt. If, in the following year, the debt has 
become legally unenforceable because of the lapse of the statute of 
limitations, the debt will be reported to the IRS as a discharged debt 
in accordance with Sec. 31.1(d) and 45 CFR 30.31(b).