[Code of Federal Regulations]

[Title 44, Volume 1]

[Revised as of October 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 44CFR11.61]



[Page 129-130]

 

              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.  11.61  Referral of delinquent debts to Department of the Treasury 

for offsets against tax refunds.



    (a) FEMA may refer delinquent debts to the Department of the 

Treasury for offset against tax refunds in accordance with 31 U.S.C. 

3720A and that Department's implementing regulations.

    (b) FEMA will provide information to the Department of the Treasury 

within time limits prescribed by the Secretary of the Treasury or his or 

her designee and in accordance with agreements entered into between FEMA 

and the Department of the Treasury and its constituent agencies.

    (1) Information submitted to the Department of the Treasury shall 

include a description of:

    (i) The size and age of FEMA's inventory of delinquent debts; and

    (ii) The prior collection efforts that the inventory reflects; and

    (2) In accordance with time limits and record transmission 

requirements established by the Department of the Treasury or its 

constituent agencies, FEMA may submit magnetic media containing 

information on debtors being referred to that Department for tax refund 

offset. FEMA may use the electronic data transmissions facilities of 

other federal agencies in transmitting data on debtors or for referral 

of debts to the Department of the Treasury.

    (c) FEMA shall establish a collect-call or toll-free telephone 

number that the Department of the Treasury or its constituent agencies 

will furnish to debtors whose refunds have been offset to obtain 

information from FEMA concerning the offsets taken.

    (d) Tax refund offset procedures described in Sec.  Sec.  11.61 

through 11.64 shall apply to debts owed to the United States that are 

past-due and legally enforceable, and

    (1) Except in the case of a judgment debt, the debt has been 

delinquent for at least three months but has not been delinquent for 

more than ten years at the time the offset is made; and

    (2) Where FEMA has given the debtor at least 60 days from the date 

of mailing of the notification (described in Sec.  11.63 of this part) 

to request a review within FEMA and to present evidence that all or part 

of the debt is not past-due or legally enforceable. If the debtor has 

requested a review and presented evidence, then FEMA has considered the 

debtor's evidence and reasons and has determined that all or a part of 

the debt is past-due and legally enforceable; and

    (3) With respect to which FEMA has notified or has made a reasonable 

attempt to notify the debtor that the debt is past-due and, unless 

repaid within 60 days of the mailing of the notification the debt will 

be referred to



[[Page 130]]



the Department of the Treasury for offset against any overpayment of 

tax; and

    (4) Is at least $25.00; and

    (5) Meets all other requirements of 31 U.S.C. 3720A and the 

Department of the Treasury regulations relating to the eligibility of a 

debt for tax refund offset have been satisfied.



[63 FR 1068, Jan. 8, 1998]