(a) Tax refund offset is intended to be an administrative collection
remedy of last resort, consistent with IRS requirements for
participation in the program, and the costs and benefits of
pursuing alternative remedies when the tax refund offset program is
readily available. To the extent practical, the requirements of the
program will be met by merging IRS requirements into the Department's
overall requirements for delinquent debt collection.
(b) The debts of individuals of $100 or more will be reported to a
consumer credit reporting agency before referral for tax refund offset.
(c) Debts owed by individuals will be screened for salary and
administrative offset potential using the most current information
reasonably available to the Department, and will not be referred for tax
refund offset where such other offset potential is found to exist.
[59 FR 47250, Sept. 15, 1994, as amended at 60 FR 41017, Aug. 11, 1995]
