---
kind: "section"
citation: "31 C.F.R. § 5.11"
title: "31"
number: "5.11"
heading: "How will Treasury entities use tax refund offset to collect a Treasury debt?"
url: "https://uscodex.org/cfr/31/5.11"
---

# §5.11. How will Treasury entities use tax refund offset to collect a Treasury debt?

- (a) **Tax refund offset.** In most cases, the Financial Management Service uses the Treasury Offset Program to collect Treasury debts by the offset of tax refunds and other Federal payments. See [§ 5.9(c)](/cfr/31/5.9.md?p=c) of this part. If not already transferred to the Financial Management Service under [§ 5.9](/cfr/31/5.9.md) of this part, Treasury entities will refer to the Treasury Offset Program any past-due, legally enforceable debt for collection by tax refund offset. See 26 U.S.C. [6402(d)](/usc/26/6402.md?p=d), [31](/usc/26/31.md) U.S.C. 3720A and [31 CFR 285.2](/cfr/31/285.2.md).
- (b) **Notice.** At least sixty (60) days prior to referring a debt to the Treasury Offset Program, Treasury entities will send notice to the debtor in accordance with the requirements of [§ 5.4](/cfr/31/5.4.md) of this part. Treasury entities will certify to the Financial Management Service's Treasury Offset Program, in writing, that the debt is past-due and legally enforceable in the amount submitted and that the Treasury entities have made reasonable efforts to obtain payment of the debt as described in [31 CFR 285.2(d)](/cfr/31/285.2.md?p=d). In addition, Treasury entities will certify their compliance with all applicable due process and other requirements described in this part and other Federal laws. See 31 U.S.C. [3720A(b)](/usc/31/3720A.md?p=b) and [31](/usc/31/31.md) CFR 285.2.
- (c) **Administrative review.** The notice described in [§ 5.4](/cfr/31/5.4.md) of this part shall provide the debtor with at least 60 days prior to the initiation of tax refund offset to request an administrative review as described in [§ 5.10(c)](/cfr/31/5.10.md?p=c) of this part. Treasury entities may suspend collection through tax refund offset and/or other collection actions pending the resolution of the debtor's dispute.

## Notes

### Authority

Authority: 5 U.S.C. 5514; 26 U.S.C. 6402; 31 U.S.C. 321, 3701, 3711, 3716, 3717, 3718, 3720A, 3720B, 3720D.

### Source

Source: 67 FR 65845, Oct. 28, 2002, unless otherwise noted.