---
kind: "section"
citation: "17 C.F.R. § 204.52"
title: "17"
number: "204.52"
heading: "Notification of intent to collect."
url: "https://uscodex.org/cfr/17/204.52"
---

# §204.52. Notification of intent to collect.

- (a) **Notification before tax refund offset.** Reduction of an income tax refund will be made only after the Commission makes a determination that an amount is owed and past-due and gives or makes a reasonable attempt to give the debtor 60 days written notice of the intent to collect by tax refund offset.
- (b) **Contents of notice.** The Commission's notice of intent to collect by tax refund offset (Notice of Intent) will state:
  - (1) The amount of the debt;
  - (2) That unless the debt is repaid within 60 days from the date of the Commission's Notice of Intent, the Commission intends to collect the debt by requesting a reduction of any amounts payable to the debtor as a Federal income tax refund by an amount equal to the amount of the debt and all accumulated interest and other charges;
  - (3) A mailing address for forwarding any written correspondence and a contact name and a telephone number for any questions; and
  - (4) That the debtor may present evidence to the Commission that all or part of the debt is not past due or legally enforceable by:
    - (i) Sending a written request for a review of the evidence to the address provided in the notice;
    - (ii) Stating in the request the amount disputed and the reasons why the debtor believes that the debt is not past due or is not legally enforceable; and
    - (iii) Including in the request any documents that the debtor wishes to be considered or stating that the additional information will be submitted within the remainder of the 60-day period.
- (c) To the extent that a debt owed has not been established by judicial or administrative order, a debtor may dispute the existence or amount of the debt or the terms of repayment. With respect to debts established by a judicial or administrative order, Commission review will be limited to issues concerning the payment or other discharge of the debt.

## Notes

### Amendments

[58 FR 64372, Dec. 7, 1993, as amended at 66 FR 54132, Oct. 26, 2001; 66 FR 56383, Nov. 7, 2001]

### Authority

Authority: 31 U.S.C. 3720A, 31 CFR 285.2(c).

### Source

Source: 58 FR 64372, Dec. 7, 1993, unless otherwise noted.

### Amendments

[58 FR 64372, Dec. 7, 1993, as amended at 66 FR 54132, Oct. 26, 2001; 66 FR 56383, Nov. 7, 2001]