[Federal Register Volume 61, Number 162 (Tuesday, August 20, 1996)]
[Notices]
[Page 43096]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-21189]


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RAILROAD RETIREMENT BOARD

Proposed Data Collection Available for Public Comment and 
Recommendations

SUMMARY: In accordance with the requirement of Section 3506 (c)(2)(A) 
of the Paperwork Reduction Act of 1995 which provides opportunity for 
public comment on new or revised data collections, the Railroad 
Retirement Board (RRB) will publish periodic summaries of proposed data 
collections.

    Comments are invited on: (a) Whether the proposed information 
collection is necessary for the proper performance of the functions of 
the agency, including whether the information has practical utility; 
(b) the accuracy of the RRB's estimate of the burden of the collection 
of the information; (c) ways to enhance the quality, utility, and 
clarity of the information to be collected; and (d) ways to minimize 
the burden related to the collection of information on respondents, 
including the use of automated collection techniques or other forms of 
information technology.
    Title and purpose of information collection: Notice of Intent to 
Offset Federal Income Tax Refund; OMB 3220-0181.
    Federal Law (Section 3720A of Title 31, United States Code) 
authorizes agencies of the U.S. Government to refer legally enforceable 
debts to the Internal Revenue Service (IRS) for collection. The debts 
referred must be at least 90 days past due. Under this authority, the 
IRS may collect a referred debt by offset against the Federal income 
tax refund due the debtor. The law provides that any Federal agency 
that is owed a past due legally enforceable debt is to notify the IRS 
of amount of the debt. Before notifying the IRS, however, the agency 
must (1) notify the taxpayer who is responsible for the debt that the 
agency plans to refer the taxpayer's debt to the IRS for offset against 
any Federal tax due; (2) determine that the debt is past due and 
legally enforceable after providing the taxpayer with at least 60 days 
to present evidence to the contrary; and (3) make reasonable efforts to 
collect the debt.
    RRB procedures pertaining to the Collection of Debts by Federal Tax 
Refund Offset are prescribed in 20 CFR 366.
    The RRB uses the Federal Income Tax Refund Offset Program to 
collect debts resulting from benefit overpayments under the Railroad 
Retirement Act (RRA) and the Railroad Unemployment Insurance Act 
(RUIA). Before such debts are referred to the IRS for offset against 
any tax refund due a beneficiary, the RRB provides the overpaid 
beneficiary with at least 60 days notice that a debt is past due, and 
that the RRB intends to refer the debt to the IRS if it is not repaid. 
The overpaid beneficiary is also advised that any evidence that all or 
part of the debt is not past due or legally enforceable must be 
presented to the RRB within 60 days from the date of written notice.
    The RRB currently utilizes Forms G-49a and G-49b, as the vehicles 
by which an overpaid RRA or RUIA beneficiary can either pay in full the 
amount of the debt owed or indicate reasons for not paying some or all 
of the debt. One response is requested of each respondent. Completion 
is voluntary. The RRB proposes to obsolete Form G-49a and modify G-49b 
to incorporate language required by the Paperwork Reduction Act of 
1995.
    The estimated annual respondent burdern is as follows:

                  Estimate of Annual Respondent Burden                  
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                                               Annual     Time    Burde 
                  Form No.                   responses   (min)    (hrs) 
------------------------------------------------------------------------
G-49b......................................        350       10       58
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ADDTIONAL INFORMATION OR COMMENTS: To request more information or to 
obtain a copy of the information collection justification, forms, and/
or supporting material, please call the RRB Clearance Officer at (312) 
751-3363. Comments regarding the information collection should be 
addressed to Ronald J. Hodapp, Railroad Retirement Board, 844 N. Rush 
Street, Chicago, Illinois 60611-2092. Written comments should be 
received within 60 days of this notice.
Chuck Mierzwa,
Clearance Officer.
[FR Doc. 96-21189 Filed 8-19-96; 8:45 am]
BILLING CODE 7905-01-M