[Code of Federal Regulations] [Title 34, Volume 1] [Revised as of July 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 34CFR30.31] [Page 55] TITLE 34--EDUCATION PART 30_DEBT COLLECTION--Table of Contents Subpart C_What Provisions Apply to Administrative Offset? Sec. 30.31 How does the Secretary apply funds recovered by offset if multiple debts are involved? If the Secretary collects more than one debt of a debtor by administrative offset, the Secretary applies the recovered funds to satisfy those debts based on the Secretary's determination of the best interests of the United States, determined by the facts and circumstances of the particular case. (Authority: 20 U.S.C. 1221e-3(a)(1) and 1226a-1, 31 U.S.C. 3716(b)) IRS Tax Refund Offset Procedures