---
kind: "section"
citation: "34 C.F.R. § 30.33"
title: "34"
number: "30.33"
heading: "What procedures does the Secretary follow for IRS tax refund offsets?"
url: "https://uscodex.org/cfr/34/30.33"
---

# §30.33. What procedures does the Secretary follow for IRS tax refund offsets?

- (a) If a named person owes a debt under a program or activity of the Department, the Secretary may refer the debt for offset to the Secretary of the Treasury after complying with the procedures in [§§ 30.20-30.28](/cfr/34/30.20-30.28.md), as modified by this section.
- (b) Notwithstanding [§ 30.22(b)](/cfr/34/30.22.md?p=b), the notice sent to a debtor under [§ 30.22](/cfr/34/30.22.md) informs the debtor that:
  - (1) The debt is past due;
  - (2) The Secretary intends to refer the debt for offset to the Secretary of Treasury;
  - (3) **The debtor has an opportunity to—**
    - (i) Inspect and copy Department records regarding the existence, amount, enforceability, or past-due status of the debt;
    - (ii) Obtain a review within the Department of the existence, amount, enforceability, or past-due status of the debt;
    - (iii) Enter into a written agreement with the Secretary to repay the debt; and
  - (4) The debtor must take an action set forth under [paragraph (b)(3)](#b-3) by a date specified in the notice.
- (c) Notwithstanding [§ 30.23(a)](/cfr/34/30.23.md?p=a), if a debtor wants to inspect and copy Department records regarding the existence, amount, enforceability, or past-due status of the debt, the debtor must:
  - (1) File a written request to inspect and copy the records within 20 days after the date of the notice provided under [§ 30.22](/cfr/34/30.22.md); and
  - (2) **File the request at the address specified in that notice.**
- (d) Notwithstanding the time frame under [§ 30.24(a)](/cfr/34/30.24.md?p=a), if a debtor wants a review under that paragraph, the debtor must file a request for review at the address specified in the notice by the later of:
  - (1) Sixty-five days after the date of the notice provided under [§ 30.22](/cfr/34/30.22.md);
  - (2) If the debtor has requested an opportunity to inspect and copy records within the time period specified in [paragraph (c)](#c) of this section, 15 days after the date on which the Secretary makes available to the debtor the relevant, requested records; or
  - (3) If the debtor has requested a review within the appropriate time frame under [paragraph (d)](#d) (1) or (2) of this section and the Secretary has provided an initial review by a guarantee agency, seven days after the date of the initial determination by the guarantee agency.
- (e) Notwithstanding the time frames under [§ 30.24(d)](/cfr/34/30.24.md?p=d), a debtor shall file the documents specified under that paragraph with the request for review.
- (f) Notwithstanding the time frame under [§ 30.27(a)](/cfr/34/30.27.md?p=a), a debtor must agree to repay the debt under terms acceptable to the Secretary and make the first payment due under the agreement by the latest of:
  - (1) The seventh day after the date of decision of the Secretary if the debtor requested a review under [§ 30.24](/cfr/34/30.24.md);
  - (2) The sixty-fifth day after the date of the notice under [§ 30.22(b)](/cfr/34/30.22.md?p=b), if the debtor did not request a review under [§ 30.24](/cfr/34/30.24.md), or an opportunity to inspect and copy records of the Department under [§ 30.23](/cfr/34/30.23.md); or
  - (3) The fifteenth day after the date on which the Secretary made available relevant records regarding the debt, if the debtor filed a timely request under [§ 30.23(a)](/cfr/34/30.23.md?p=a).

## Notes

### Authority

Authority: 20 U.S.C. 1221e-3(a)(1), and 1226a-1, 31 U.S.C. 3711(e), 31 U.S.C. 3716(b) and 3720A, unless otherwise noted.

### Source

Source: 51 FR 24099, July 1, 1986, unless otherwise noted.