Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 49 - Transportation |
Subtitle A - Office of the Secretary of Transportation |
Part 89 - Implementation of the Federal Claims Collection Act |
Subpart C - Referral of Debts to IRS for Tax Refund Offset |
§ 89.45 - Department determination.
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§ 89.45 Department determination.
(a) Following review of the information, the Department notifies the debtor with a written decision that includes the supporting rationale.
(b) If the Department either sustains or amends its determination, it shall notify the debtor that the debt is being referred to the IRS for offset against the debtor's Federal income tax refund. If the Department determines that there is no legally enforceable debt or that full payment has been made, the case will be closed.