49 CFR 89.41
§ 89.41 Notice requirement before offset.
United States · 49 CFR — Transportation · Status: effective
Cite this
- Citation
- 49 CFR 89.41, § 89.41 Notice requirement before offset, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/255463
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Full text
A request for offset from an IRS tax refund will be made only after the Department has made a determination that an amount is owed and past-due and provides the debtor with 60 days written notice. The Department's notice of intention to collect by IRS tax refund offset (Notice of Intent) includes:
(a) The amount of the debt;
(b) That unless the debt is repaid within 60 days from the date of the Department's Notice of Intent, the Department will refer the debt to the IRS for offset against any amount due the debtor as a tax refund;
(c) That the debtor has a right to present information that all or part of the debt is not past-due or legally enforceable; and
(d) A mailing address for forwarding any written correspondence and a contact name and telephone number for any questions.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.