---
kind: "section"
citation: "45 C.F.R. § 2506.41"
title: "45"
number: "2506.41"
heading: "What are the Corporation's procedures for collecting debts by tax refund offset?"
url: "https://uscodex.org/cfr/45/2506.41"
---

# §2506.41. What are the Corporation's procedures for collecting debts by tax refund offset?

- (a) The Corporation's Accounting and Financial Management Services Division will be the point of contact with the Treasury for administrative matters regarding the offset program.
- (b) The Corporation 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 Corporation 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;
  - (4) A statement certifying that, with respect to each debt reported, all of the requirements of [§ 2506.40(b)](/cfr/45/2506.40.md?p=b) have been satisfied; and
  - (5) **Any other information as prescribed by Treasury.**
- (d) For purposes of this section, notice that collection of the debt is stayed by a bankruptcy proceeding involving the debtor will bar referral of the debt to the Treasury.
- (e) The Corporation will promptly notify the Treasury to correct data when the Corporation:
  - (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 and the automatic stay is in effect or has been adjudicated bankrupt and the debt has been discharged.
- (f) When advising debtors of the Corporation's intent to refer a debt to the Treasury for offset, the Corporation will also advise debtors of remedial actions (see §§ [2506.9](/cfr/45/2506.9.md) and [2506.14 through 2506.16](/cfr/45/2506.14..2506.16.md) of this part) available to defer the offset or prevent it from taking place.

## Notes

### Authority

Authority: 5 U.S.C. 5514; 31 U.S.C. 3701-3720A, 3720D; 44 U.S.C. 2104(a).

### Source

Source: 68 FR 16438, Apr. 4, 2003, unless otherwise noted.