31 CFR 285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt
| Cite as | 31 CFR 285.2 |
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68 practice notes
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General Accounting Office; Department of Justice; Department of Treasury,
...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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General Accounting Office; Department of Justice; Department of Treasury,
...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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Treasury Department,
...employee from the current pay account of the employee. Secretary means the Secretary of the Treasury. Tax refund offset is defined in 31 CFR 285.2(a). Treasury debt means a debt owed to a Treasury entity by a Treasury Department means the United States Department of the Treasury. Treasury e......
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Treasury Department,
...employee from the current pay account of the employee. Secretary means the Secretary of the Treasury. Tax refund offset is defined in 31 CFR 285.2(a). Treasury debt means a debt owed to a Treasury entity by a Treasury Department means the United States Department of the Treasury. Treasury e......
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23 cases
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Faasoa v. Army & Air Force Exch. Serv. (In re Faasoa), Bankruptcy Case No. 17–02558–CL7
...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......
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Guillermety v. Secretary of Educ. of U.S., No. 01-CV-74904-DT.
...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......
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Grice v. Colvin, Case No.: GJH-14-1082
...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......
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Grice v. Colvin, Case No. GJH–14–1082.
...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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1 books & journal articles
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Redesigning Education Finance: How Student Loans Outgrew the debt Paradigm
...at 9 (2018), https://www.irs.gov/ pub/irs-utl/2018_irs_criminal_investigation_annual_report.pdf [https://perma.cc/Y8PW-CQQN]. 373. See 31 C.F.R. § 285.2 (2019) (tax return offset); id. § 285.11 (wage garnishment); How TOP Works, U.S. DEP’T TREASURY: BUREAU OF THE FISCAL SERV., https://fisc......