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National Labor Relations Board § 102.169
amount of the debt has been fully liq- ministrative offset will be added to the
uidated, the review is limited to ensur- debt and thus increase the amount of
ing that the liquidated amount is cor- the offset. Such costs may include ad-
rectly represented in the notice. ministrative costs and attorneys fees.
(b) The debtor seeking review shall
make the request in writing to the § 102.166 Additional administrative
Agency, not more than 15 days from collection action.
the date the demand letter was re- Nothing contained in this subpart is
ceived by the debtor. The request for intended to preclude the Agency from
review shall state the basis for chal- utilizing any other administrative or
lenging the determination. If the debt- legal remedy which may be available.
or alleges that the Agency’s informa-
tion relating to the debt is not accu- § 102.167 Prior provision of rights with
rate, timely, relevant or complete, the respect to debt.
debtor shall provide information or To the extent that the rights of the
documentation to support this allega- debtor in relation to the same debt
tion. have been previously provided for
(c) The Agency may effect an admin- under some other statutory or regu-
istrative offset against a payment to be latory authority, the Agency is not re-
made to a debtor prior to the comple- quired to duplicate those efforts before
tion of the due process procedures re- effecting administrative offset.
quired by this subpart, if failure to
take the offset would substantially Subpart V—Debt Collection Pro-
prejudice the Agency’s ability to col-
lect the debt; for example, if the time
cedures By Federal Income
before the payment is to be made Tax Refund Offset
would not reasonably permit the com-
pletion of due process procedures. Ad- SOURCE: 62 FR 55166, Oct. 23, 1997, unless
ministrative offset effected prior to otherwise noted.
completion of due process procedures
must be promptly followed by the com- § 102.168 Federal income tax refund
offset; purpose and scope.
pletion of those procedures. Amounts
recovered by administrative offset, but The regulations in this subpart speci-
later found not owed to the Agency, fy the Agency procedures that will be
will be promptly refunded. followed in order to implement the
(d) Upon completion of the review, Federal income tax refund offset proce-
the Agency’s reviewing official shall dures set forth in 26 U.S.C. 6402(d) of
transmit to the debtor the Agency’s de- the Internal Revenue Code (Code), 31
cision. If appropriate, this decision U.S.C. 3720A, and 301.6402–6 of the
shall inform the debtor of the sched- Treasury Regulations on Procedure
uled date on or after which administra- and Administration (26 CFR 301.6402–6).
tive offset will begin. The decision This statute and the implementing reg-
shall also, if appropriate, indicate any ulations of the Internal Revenue Serv-
changes in information to the extent ice (IRS) at 26 CFR 301.6402–6 authorize
such information differs from that pro- the IRS to reduce a tax refund by the
vided in the initial notification to the amount of a past-due legally enforce-
debtor under § 102.161. able debt owed to the United States.
(e) Nothing in this subpart shall pre- The regulations apply to past-due le-
clude the Agency from sua sponte re- gally enforceable debts owed to the
viewing the obligation of the debtor, Agency by individuals and business en-
including a reconsideration of the tities. The regulations are not intended
Agency’s determination concerning the to limit or restrict debtor access to
debt, and the accuracy, timeliness, rel- any judicial remedies to which he or
evance, and completeness of the infor- she may otherwise be entitled.
mation on which the debt is based.
§ 102.169 Definitions.
§ 102.165 Cost shifting. (a) Tax refund offset refers to the IRS
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Costs incurred by the Agency in con- income tax refund offset program oper-
nection with referral of debts for ad- ated under authority of 31 U.S.C. 3720A.
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§ 102.170 29 CFR Ch. I (7–1–08 Edition)
(b) Past-due legally enforceable debt is (d) Amounts erroneously offset will
a delinquent debt administratively de- be refunded by the Agency or IRS in
termined to be valid, whereon no more accordance with the Memorandum of
than 10 years have lapsed since the Understanding.
date of delinquency (unless reduced to
judgment), and which is not discharged § 102.171 Cost shifting.
under a bankruptcy proceeding or sub- Costs incurred by the Agency in con-
ject to an automatic stay under 11 nection with referral of debts for tax
U.S.C. 362. refund offset will be added to the debt
(c) Individual refers to a taxpayer and thus increase the amount of the
identified by a social security number offset. Such costs may include admin-
(SSN). istrative costs and attorneys fees.
(d) Business entity refers to an entity
identified by an employer identifica- § 102.172 Minimum referral amount.
tion number (EIN). The minimum amount of a debt oth-
(e) Taxpayer mailing address refers to erwise eligible for Agency referral to
the debtor’s current mailing address as the IRS is $25 for individual debtors
obtained from IRS. and $100 for business debtors. The
(f) Memorandum of understanding re- amount referred may include the prin-
fers to the agreement between the cipal portion of the debt, as well as any
Agency and IRS outlining the duties accrued interest, penalties, administra-
and responsibilities of the respective tive cost charges, and attorney fees.
parties for participation in the tax re-
fund offset program. § 102.173 Relation to other collection
efforts.
§ 102.170 Agency referral to IRS for (a) Tax refund offset is intended to be
tax referral effect; Agency respon-
sibilities. an administrative collection remedy to
be utilized consistent with IRS require-
(a) As authorized and required by ments for participation in the program,
law, the Agency may refer past-due le- and the costs and benefits of pursuing
gally enforceable debts to the Internal alternative remedies when the tax re-
Revenue Service (IRS) for collection by fund offset program is readily avail-
offset from any overpayment of income able. To the extent practical, the re-
tax that may otherwise be due to be re- quirements of the program will be met
funded to the taxpayer. By the date by merging IRS requirements into the
and in the manner prescribed by the Agency’s overall requirements for de-
IRS, the Agency may refer for tax re- linquent debt collection.
fund offset past-due legally enforceable (b) As appropriate, debts of an indi-
debts. Such referrals shall include the vidual debtor of $100 or more will be re-
following information: ported to a consumer or commercial
(1) Whether the debtor is an indi- credit reporting agency before referral
vidual or a business entity; for tax refund offset.
(2) The name and taxpayer identifica- (c) Debts owed by individuals will be
tion number (SSN or EIN) of the debtor screened for administrative offset po-
who is responsible for the debt; tential using the most current infor-
(3) The amount of the debt; mation reasonably available to the
(4) A designation that the Agency is Agency, and will not be referred for tax
referring the debt and (as appropriate) refund offset where administrative off-
Agency account identifiers. set potential is found to exist.
(b) The Agency will ensure the con-
fidentiality of taxpayer information as § 102.174 Debtor notification.
required by IRS in its Tax Information (a) The Agency shall send appro-
Security Guidelines. priate written demand to the debtor in
(c) As necessary, the Agency will sub- terms which inform the debtor of the
mit updated information at the times consequences of failure to repay debts
and in the manner prescribed by IRS to or claims owed the Board.
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reflect changes in the status of debts or (b) Before the Agency refers a debt to
debtors referred for tax refund offset. IRS for tax refund offset, it will make
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