[Code of Federal Regulations]

[Title 44, Volume 1]

[Revised as of October 1, 2005]

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]