§ 1951.130 - Borrowers sent due process notices for IRS/Credit Bureau referrals.

This listing includes those borrowers remaining eligible for offset after field office screening and who were sent notices of the intent to offset their tax refund. The notice advises the borrower that they have 60 days from the date of receipt of the letter in which to provide written information to their FmHA or its successor agency under Public Law 103-354 County Supervisor to show that offset should not be exercised. A borrower who has provided written notification and it has been determined the he/she meets the criteria under § 1951.122 of this subpart must be eliminated by drawing a line through the borrower's name on the listing. When all borrowers have been reviewed for offset eligibility, the original must be sent to the Chief, Computer Resources Branch, mail code FC-353, in the Finance Office. These lists must be received no later than 2 months after the date of receipt, since the Finance Office will use the information provided on these lists to create the IRS annual certification tape. No borrowers may be added to this list by the field office. A copy of this list should be retained by each field office. If a borrower is ineligible for IRS offset due to any of the exclusion criteria in § 1951.122 and that borrower's account does not reflect that exclusion criteria in the accounting system, the field offices must ensure that the account be updated immediately.