---
kind: "section"
citation: "45 C.F.R. § 1150.31"
title: "45"
number: "1150.31"
heading: "What are the Endowment's procedures for collecting debts by tax refund offset?"
url: "https://uscodex.org/cfr/45/1150.31"
---

# §1150.31. What are the Endowment's procedures for collecting debts by tax refund offset?

- (a) The Chairperson will be the point of contact with the Treasury for administrative matters regarding the offset program.
- (b) The Endowment will ensure that the procedures prescribed by the Treasury are followed in developing information about past-due debts and submitting the debts to the Treasury.
- (c) The Endowment will submit to the Treasury a notification of a taxpayer's liability for past-due legally enforceable debt. This notification will contain the following:
  - (1) The name and taxpayer identification number of the debtor;
  - (2) The amount of the past-due and legally enforceable debt;
  - (3) The date on which the original debt became past due; and
  - (4) A statement certifying that, with respect to each debt reported, all of the requirements of [§ 1150.30(b)](/cfr/45/1150.30.md?p=b) have been satisfied.
- (d) For purposes of this section, notice that collection of the debt is affected by a bankruptcy proceeding involving the debtor will bar referral of the debt to the Treasury.
- (e) The Endowment shall promptly notify the Treasury to correct data when it:
  - (1) Determines that an error has been made with respect to a debt that has been referred;
  - (2) Receives or credits a payment on the debt; or
  - (3) Receives notice that the person owing the debt has filed for bankruptcy under [Title 11](/cfr/11.md) of the United States Code or has been adjudicated bankrupt and the debt has been discharged.
- (f) When advising debtors of an intent to refer a debt to the Treasury for offset, the Endowment will also advise debtors of remedial actions available to defer the offset or prevent it from taking place.

## Notes

### Authority

Authority: 31 U.S.C. 3711, 3716-3718, 3720A; 5 U.S.C. 5514.

### Source

Source: 65 FR 37486, June 15, 2000, unless otherwise noted.