[Code of Federal Regulations]
[Title 49, Volume 1]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 49CFR89.37]

[Page 719]
 
                        TITLE 49--TRANSPORTATION
 
          Subtitle A--Office of the Secretary of Transportation
 
PART 89_IMPLEMENTATION OF THE FEDERAL CLAIMS COLLECTION ACT--Table of Contents
 
        Subpart C_Referral of Debts to IRS for Tax Refund Offset
 
Sec.  89.37  Applicability and scope.

    Source: 54 FR 28681, July 7, 1989, unless otherwise noted.


    (a) This subpart implements 31 U.S.C. 3720A which authorizes the IRS 
to reduce a tax refund by the amount of a past-due legally enforceable 
debt owed to the United States.
    (b) For purposes of this subpart, a past-due legally enforceable 
debt referable to the IRS is:
    (1) A debt which:
    (i) Is owed to the United States;
    (ii) Is at least $25.00;
    (iii) Except in the case of a judgment 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;
    (iv) Cannot be currently collected pursuant to the salary offset 
provisions of 5 U.S.C. 5514(a)(1);
    (v) Is ineligible for administrative offset under 31 U.S.C. 3716(a) 
by reason of 31 U.S.C. 3716(c)(2) or cannot be collected by 
administrative offset under 31 U.S.C. 3716(a) by the Department against 
amounts payable to or on behalf of the debtor by or on behalf of the 
Department;
    (vi) Has been disclosed by the Department to a consumer reporting 
agency as authorized by 31 U.S.C. 3711(f), unless a consumer reporting 
agency would be prohibited from using such information by 15 U.S.C. 
1681c, or unless the amount of the debt does not exceed $100.00; and
    (2) A debt for which the Department has:
    (i) Notified or has made reasonable attempt to notify the taxpayer 
that the debt is past-due and, that the debt, unless repaid within 60 
days thereafter, will be referred to the IRS for offset against any 
overpayment of tax;
    (ii) Given the debtor at least 60 days from the date of notification 
to present information that all or part of the debt is not past-due or 
legally enforceable, has considered information presented by such 
debtor, and has determined that an amount of debt is past-due and 
legally enforceable;