[Code of Federal Regulations]
[Title 44, Volume 1]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 44CFR11.63]

[Page 130]
 
              TITLE 44--EMERGENCY MANAGEMENT AND ASSISTANCE
 
 CHAPTER I--FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND 
                                SECURITY
 
PART 11_CLAIMS--Table of Contents
 
     Subpart C_Collection of Debts by the Government Under the Debt 
                         Collection Act of 1982
 
Sec. 11.63  Notice to debtor before tax refund offset.

    (a) FEMA will refer a debt to the Department of the Treasury for tax 
refund offset only after FEMA:
    (1) Makes a determination that the debt is owed to the United 
States;
    (2) Sends the debtor a notice of FEMA's intent to use Department of 
the Treasury tax refund offset that provides the debtor with items of 
information described in paragraphs (a)(2) (i) through (vii) as follows:
    (i) Debtor owes FEMA an amount due; and
    (ii) The debt is past due; and
    (iii) Unless the debt is repaid within 60 days of the date of FEMA's 
mailing the notice of intent described above, FEMA intends to collect 
the debt by requesting the Department of the Treasury to take offset to 
reduce the debtor's federal tax refund by the amount of the principal 
amount of the debt and all accumulated interest, penalty, and other 
charges; and
    (iv) Debtor has an opportunity to present arguments and evidence 
within 60 days of mailing of the notice of intent that all or a part of 
the debt is not due. A debtor requesting a review within the Agency 
shall send these arguments to the FEMA office that sent the notice of 
intent under Sec. 11.63(a)(2); and
    (v) Debtor has had an opportunity to arrange to inspect and copy 
records relating to the debt by mailing a request to the FEMA office 
sending the notice of intent under Sec. 11.63(a)(2); and
    (vi) If no reply is received from the debtor within 60 days of 
mailing of the notice, FEMA may refer the debt to the U.S. Department of 
the Treasury after reviewing the file and determining that the debt is 
due; and
    (vii) Debtor may negotiate a repayment agreement, satisfactory to 
FEMA, for the repayment of the debt.
    (b) If the debtor has presented evidence and arguments as described 
in subsection (a)(2)(iv) FEMA will refer the debt to the Department of 
the Treasury only after the FEMA Office of General Counsel has rendered 
a decision under provisions of Sec. Sec. 11.64 and 11.65 of this 
subpart concerning the debtor's arguments and evidence, if any, and has 
determined that the debt is due either in whole or in part. If the 
debtor has submitted evidence in accordance with paragraph (a)(2)(iv)(g) 
of this section, the FEMA Office of General Counsel shall notify the 
debtor of the Agency's final determination.
    (c) If the debtor has questions concerning the debt or procedures 
being used, the debtor may contact FEMA at an address and telephone 
number provided in the notice of intent under Sec. 11.63(a)(2).

[63 FR 1069, Jan. 8, 1998]