---
kind: "section"
citation: "45 C.F.R. § 31.3"
title: "45"
number: "31.3"
heading: "General rule."
url: "https://uscodex.org/cfr/45/31.3"
---

# §31.3. General rule.

- (a) Any past-due, legally enforceable debt of at least $25, or such other minimum amount as determined by the Secretary of the Treasury, shall be submitted to FMS for collection by tax refund offset.
- (b) FMS will compare tax refund payment records, as certified by the IRS, with records of debts submitted by the Department under this part. A match will occur when the taxpayer identification number and name of a payment certification record are the same as the taxpayer identifying number and name control of a debtor record. When a match occurs and all other requirements for tax refund offset have been met, FMS will reduce the amount of any tax refund payment payable to a debtor by the amount of any past-due legally enforceable debt. Any amounts not offset will be paid to the payee(s) listed in the payment certification record.

## Notes

### Authority

Authority: 31 U.S.C. 3720A, 31 CFR 285.2, E.O. 12866, E.O. 13258.

### Source

Source: 68 FR 70445, Dec. 18, 2003, unless otherwise noted.