31 C.F.R. §285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt

Cite as31 C.F.R. §285.2
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24 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......
  • 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......
  • Guillermety v. Secretary of Educ. of U.S., 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 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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