[Code of Federal Regulations]
[Title 45, Volume 4]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 45CFR2506.41]

[Page 569-570]
 
                        TITLE 45--PUBLIC WELFARE
 
       CHAPTER XXV--CORPORATION FOR NATIONAL AND COMMUNITY SERVICE
 
PART 2506_COLLECTION OF DEBTS--Table of Contents
 
                       Subpart D_Tax Refund Offset
 
Sec. 2506.41  What are the Corporation's procedures for collecting debts 
by tax refund offset?

    (a) The Corporation's Accounting and Financial Management Services 
Division will be the point of contact with the Treasury for 
administrative matters regarding the offset program.
    (b) The Corporation will ensure that the procedures prescribed by 
the Treasury are followed in developing information about past-due debts 
and submitting the debts to the Treasury.
    (c) The Corporation will submit to the Treasury a notification of a 
taxpayer's liability for past-due legally enforceable debt. This 
notification will contain the following:
    (1) The name and taxpayer identification number of the debtor;
    (2) The amount of the past-due and legally enforceable debt;
    (3) The date on which the original debt became past due;
    (4) A statement certifying that, with respect to each debt reported, 
all of the requirements of Sec. 2506.40(b) have been satisfied; and
    (5) Any other information as prescribed by Treasury.
    (d) For purposes of this section, notice that collection of the debt 
is stayed by a bankruptcy proceeding involving the debtor will bar 
referral of the debt to the Treasury.
    (e) The Corporation will promptly notify the Treasury to correct 
data when the Corporation:
    (1) Determines that an error has been made with respect to a debt 
that has been referred;
    (2) Receives or credits a payment on the debt; or
    (3) Receives notice that the person owing the debt has filed for 
bankruptcy under title 11 of the United States Code and the automatic 
stay is in effect or has been adjudicated bankrupt and the debt has been 
discharged.
    (f) When advising debtors of the Corporation's intent to refer a 
debt to the Treasury for offset, the Corporation will also advise 
debtors of remedial actions (see Sec. Sec. 2506.9 and 2506.14 through 
2506.16 of this part) available to defer

[[Page 570]]

the offset or prevent it from taking place.