[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: 49CFR89.45]

[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.  89.45  Department determination.

    (a) Following review of the information, the Department notifies the 
debtor with a written decision that includes the supporting rationale.
    (b) If the Department either sustains or amends its determination, 
it shall notify the debtor that the debt is being referred to the IRS 
for offset against the debtor's Federal income tax refund. If the 
Department determines that there is no legally enforceable debt or that 
full payment has been made, the case will be closed.