[Code of Federal Regulations]

[Title 45, Volume 1]

[Revised as of October 1, 2006]

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

[CITE: 45CFR31.3]



[Page 100]

 

                        TITLE 45--PUBLIC WELFARE

 

                    SUBTITLE A--DEPARTMENT OF HEALTH

                           AND HUMAN SERVICES

 

PART 31_TAX REFUND OFFSET--Table of Contents

 

Sec.  31.3  General rule.



    (a) Any past-due, legally enforceable debt of at least $25, or such 

other minimum amount as determined by the Secretary of the Treasury, 

shall be submitted to FMS for collection by tax refund offset.

    (b) FMS will compare tax refund payment records, as certified by the 

IRS, with records of debts submitted by the Department under this part. 

A match will occur when the taxpayer identification number and name of a 

payment certification record are the same as the taxpayer identifying 

number and name control of a debtor record. When a match occurs and all 

other requirements for tax refund offset have been met, FMS will reduce 

the amount of any tax refund payment payable to a debtor by the amount 

of any past-due legally enforceable debt. Any amounts not offset will be 

paid to the payee(s) listed in the payment certification record.