Code of Federal Regulations · Section
§ 513.20 — What Debts Can The Commission Refer To Treasury For Collection By Administrative And Tax Refund Offset?
25 C.F.R. § 513.20
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(a) The Commission may refer any past due, legally enforceable nonjudgment debt of a person to the Treasury for administrative and tax refund offset if the debt:
(1) Has been delinquent for at least three months and will not have been delinquent more than 10 years at the time the offset is made;
(2) Is at least $25.00 or another amount established by Treasury.
(b) Debts reduced to judgment may be referred to Treasury for tax refund offset at any time.
Authorizing Statute
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Installment deduction for indebtedness to the United States5 U.S.C. § 5514
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Collection and compromise31 U.S.C. § 3711
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Civil penalties25 U.S.C. § 2713