---
kind: "section"
citation: "49 C.F.R. § 89.37"
title: "49"
number: "89.37"
heading: "Applicability and scope."
url: "https://uscodex.org/cfr/49/89.37"
---

# §89.37. Applicability and scope.

- (a) This subpart implements [31 U.S.C. 3720A](/usc/31/3720A.md) which authorizes the IRS to reduce a tax refund by the amount of a past-due legally enforceable debt owed to the United States.
- (b) **For purposes of this subpart, a past-due legally enforceable debt referable to the IRS is—**
  - (1) **A debt which—**
    - (i) Is owed to the United States;
    - (ii) Is at least $25.00;
    - (iii) Except in the case of a judgment debt, has been delinquent for at least three months but has not been delinquent for more than ten years at the time the offset is made;
    - (iv) Cannot be currently collected pursuant to the salary offset provisions of [5 U.S.C. 5514(a)(1)](/usc/5/5514.md?p=a-1);
    - (v) Is ineligible for administrative offset under [31 U.S.C. 3716(a)](/usc/31/3716.md?p=a) by reason of [31 U.S.C. 3716(c)(2)](/usc/31/3716.md?p=c-2) or cannot be collected by administrative offset under [31 U.S.C. 3716(a)](/usc/31/3716.md?p=a) by the Department against amounts payable to or on behalf of the debtor by or on behalf of the Department;
    - (vi) Has been disclosed by the Department to a consumer reporting agency as authorized by [31 U.S.C. 3711(f)](/usc/31/3711.md?p=f), unless a consumer reporting agency would be prohibited from using such information by [15 U.S.C. 1681c](/usc/15/1681c.md), or unless the amount of the debt does not exceed $100.00; and
  - (2) **A debt for which the Department has—**
    - (i) Notified or has made reasonable attempt to notify the taxpayer that the debt is past-due and, that the debt, unless repaid within 60 days thereafter, will be referred to the IRS for offset against any overpayment of tax;
    - (ii) Given the debtor at least 60 days from the date of notification to present information that all or part of the debt is not past-due or legally enforceable, has considered information presented by such debtor, and has determined that an amount of debt is past-due and legally enforceable;

## Notes

### Source

Source: 54 FR 28681, July 7, 1989, unless otherwise noted.

### Authority

Authority: Pub. L. 89-508; Pub. L. 89-365, secs. 3, 10, 11, 13(b), 31 U.S.C. 3701-3720A; Pub. L. 98-167; Pub. L. 98-369; Pub. L. 99-578; Pub. L. 101-552, 31 U.S.C. 3711(a)(2).

### Source

Source: 53 FR 51238, Dec. 21, 1988, unless otherwise noted.