---
kind: "section"
citation: "10 C.F.R. § 15.60"
title: "10"
number: "15.60"
heading: "Discharge of indebtedness; reporting requirements."
url: "https://uscodex.org/cfr/10/15.60"
---

# §15.60. Discharge of indebtedness; reporting requirements.

- (a) Before discharging a delinquent debt (also referred to as a close out of the debt), the NRC shall take all appropriate steps to collect the debt in accordance with [31 U.S.C. 3711(g)](/usc/31/3711.md?p=g), including, as applicable, administrative offset; tax refund offset; Federal salary offset; referral to Treasury, Treasury-designated debt collection centers, or private collection contractors; credit bureau reporting; wage garnishment; litigation; and foreclosure. Discharge of indebtedness is distinct from termination or suspension of collection activity under 10 CFR [15.55](/cfr/10/15.55.md) and [15.57](/cfr/10/15.57.md) and is governed by the Internal Revenue Code. When collection action on a debt is suspended or terminated, the debt remains delinquent, and further collection action may be pursued at a later date. When the NRC discharges a debt in full or in part, further collection action is prohibited. Therefore, the NRC will make the determination that collection action is no longer warranted before discharging a debt. Before discharging a debt, the NRC must terminate debt collection action.
- (b) [Section 3711(i)](/cfr/10/3711.md?p=i), [title 31](/cfr/31.md), United States Code, requires agencies to sell a delinquent nontax debt upon termination of collection action if Treasury determines such a sale is in the best interests of the United States. Since the discharge of a debt precludes any further collection action (including the sale of a delinquent debt), the NRC may not discharge a debt until the requirements of [31 U.S.C. 3711(i)](/usc/31/3711.md?p=i) have been met.
- (c) Upon discharge of an indebtedness, the NRC shall report the discharge to the IRS in accordance with the requirements of 26 U.S.C. [6050P](/usc/26/6050P.md) and [26](/usc/26/26.md) CFR 1.6050P-1. The NRC may request Treasury or a Treasury-designated debt collection center to file a discharge report to the IRS on the NRC's behalf.
- (d) When discharging a debt, the NRC shall request that litigation counsel release any liens of record securing the debt.

## Notes

### Amendments

[67 FR 30323, May 6, 2002]

### Authority

Authority: Atomic Energy Act of 1954, secs. 161, 186 (42 U.S.C. 2201, 2236); Energy Reorganization Act of 1974, sec. 201 (42 U.S.C. 5841); 5 U.S.C. 5514; 26 U.S.C. 6402; 31 U.S.C. 3701, 3713, 3716, 3719, 3720A; 42 U.S.C. 664; 44 U.S.C. 3504 note; 31 CFR parts 900 through 904; 31 CFR part 285; E.O. 12146, 44 FR 42657, 3 CFR, 1979 Comp., p. 409; E.O. 12988, 61 FR 4729, 3 CFR, 1996 Comp., p. 157.

### Source

Source: 47 FR 7616, Feb. 22, 1982, unless otherwise noted.

### Amendments

[67 FR 30323, May 6, 2002]