Which debts can NARA refer to the Treasury for collection by offsetting tax refunds?
(a) The regulations in this subpart implement 31 U.S.C. 3720A, which authorizes the Treasury to reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal agency. (b) For purposes of this section, a past-due, legally enforceable debt referable to the Treasury for tax refund offset is a debt that is owed to NARA and: (1) Is at least $ 25.00; (2) Except in the case of a judgment debt, has been delinquent for at least three months and will not have been delinquent more than 10 years at the time the offset is made; (3) With respect to which NARA has: (i) Given the debtor at least 60 days to present evidence that all or part of the debt is not past due or legally enforceable; (ii) Considered evidence presented by the debtor; and (iii) Determined that an amount of the debt is past due and legally enforceable; (4) With respect to which NARA has notified or has made a reasonable attempt to notify the debtor that: (i) The debt is past due, and (ii) Unless repaid
