[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: 49CFR89.41]

[Page 720]
 
                        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.  89.41  Notice requirement before offset.

    A request for offset from an IRS tax refund will be made only after 
the Department has made a determination that an amount is owed and past-
due and provides the debtor with 60 days written notice. The 
Department's notice of intention to collect by IRS tax refund offset 
(Notice of Intent) includes:
    (a) The amount of the debt;
    (b) That unless the debt is repaid within 60 days from the date of 
the Department's Notice of Intent, the Department will refer the debt to 
the IRS for offset against any amount due the debtor as a tax refund;
    (c) That the debtor has a right to present information that all or 
part of the debt is not past-due or legally enforceable; and
    (d) A mailing address for forwarding any written correspondence and 
a contact name and telephone number for any questions.