31 CFR 285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt

Cite as31 CFR 285.2
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66 practice notes
  • Federal claims collection,
    • United States
    • Federal Register July 25, 2002
    • July 25, 2002
    ...(OPM), as required by 5 U.S.C. 5514. In addition, the tax refund offset provisions of the regulations satisfy the requirement in 31 CFR 285.2(c) that the FDIC adopt agency regulations authorizing its collection of debts by administrative offset in general and tax refund offset in particular......
  • General Accounting Office; Department of Justice; Department of Treasury,
    • United States
    • Federal Register November 22, 2000
    • November 22, 2000
    ...3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United (iv) Offsets against Federal salaries to the extent these standards are inconsistent with r......
  • Federal property management: Claims collection,
    • United States
    • Federal Register July 11, 2003
    • July 11, 2003
    ...3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United (iv) Offsets against Federal salaries to the extent these standards are inconsistent with r......
  • General Accounting Office; Department of Justice; Department of Treasury,
    • United States
    • Federal Register November 22, 2000
    • November 22, 2000
    ...3716(c) (see 31 CFR 285.4, Federal Benefit Offset); (iii) Debts arising under, or payments made under, the Internal Revenue Code (see 31 CFR 285.2, Tax Refund Offset) or the tariff laws of the United (iv) Offsets against Federal salaries to the extent these standards are inconsistent with r......
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22 cases
  • Faasoa v. Army & Air Force Exch. Serv. (In re Faasoa), Bankruptcy Case No. 17–02558–CL7
    • United States
    • United States Bankruptcy Courts. Ninth Circuit. U.S. Bankruptcy Court — Southern District of California
    • October 10, 2017
    ...to the collection of delinquent, nontax debts through the centralized offset of certain types of Federal payments, including tax refunds ( 31 CFR 285.2 )." See 31 C.F.R. § 285.5(a)(2). Section 285.2 provides the procedures and requirements that must be satisfied before the Bureau of the Fis......
  • Guillermety v. Secretary of Educ. of U.S., No. 01-CV-74904-DT.
    • United States
    • United States District Courts. 6th Circuit. United States District Court (Eastern District of Michigan)
    • September 27, 2002
    ...that the statute of limitation for tax refund offsets, like non-tax offsets, now begins when the government's right of action accrues. 31 C.F.R. 285.2(d)(1)(ii), effective January 1, 1998, states that the federal agency must certify that: "Except in the case of a judgment debt or as otherwi......
  • Grice v. Colvin, Case No.: GJH-14-1082
    • United States
    • United States District Courts. 4th Circuit. United States District Court (Maryland)
    • March 31, 2015
    ...these debts through tax offsets. However, before 2009, the Treasury had implemented a regulation-imposed limitation often years. See 31 C.F.R. § 285.2(d)(1)(ii)(2009) (explaining that a debt must be "referred for offset within ten years after the agency's right of action accrues"). Consiste......
  • Grice v. Colvin, Case No. GJH–14–1082.
    • United States
    • United States District Courts. 4th Circuit. United States District Court (Maryland)
    • March 31, 2015
    ...these debts through tax offsets. However, before 2009, the Treasury had implemented a regulation-imposed limitation of ten years. See 31 C.F.R. § 285.2(d)(1)(ii) (2009) (explaining that a debt must be “referred for offset within ten years after the agency's right of action accrues”). Consis......
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