United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 1997_register executive 2010-09-24 article Rules and Regulations D09002ee1be01af6f D09002ee1be01aff6 United States Department of the Treasury originator org United States Government Agency or Subagency United States Fiscal Service originator org United States Government Agency or Subagency Effective January 1, 1998, the Department of the Treasury (Treasury) will merge the tax refund offset program with the centralized administrative offset program operated by the Financial Management Service (FMS), a bureau of the Department of the Treasury. The merger of the two offset programs is intended to maximize and improve Treasury's government-wide collection of delinquent nontax debt owed to the Federal Government. FMS will administer nontax debt collection functions that include the tax refund offset program. The Internal Revenue Service (IRS) will remain responsible for the administration of the internal revenue laws. To conform with the requirements of the merged offset program, this interim rule supersedes the tax refund offset procedures promulgated by the IRS. 62 FR 34175 https://www.govinfo.gov/app/details/FR-1997-06-25/97-16181 97-16181 fr25jn97-9 RIN 1510-AA62 4810-35-P https://www.govinfo.gov/app/details/FR-1997-06-25/97-16181 https://www.govinfo.gov/content/pkg/FR-1997-06-25/html/97-16181.htm https://www.govinfo.gov/content/pkg/FR-1997-06-25/pdf/97-16181.pdf 7 p. 34175 34181 62 FR 34175 Title 31 Part 285 31 CFR Part 285 RIN 1510-AA62 Offset of Tax Refund Payments To Collect Past-Due, Legally Enforceable Nontax Debt; Federal Register Vol. 62, Issue RULE 97-16181 DEPARTMENT OF THE TREASURY Fiscal Service 1997-07-25 1997-07-25 4810-35-P 97-16181 Interim rule with request for comments.

Effective January 1, 1998, the Department of the Treasury (Treasury) will merge the tax refund offset program with the centralized administrative offset program operated by the Financial Management Service (FMS), a bureau of the Department of the Treasury. The merger of the two offset programs is intended to maximize and improve Treasury's government-wide collection of delinquent nontax debt owed to the Federal Government. FMS will administer nontax debt collection functions that include the tax refund offset program. The Internal Revenue Service (IRS) will remain responsible for the administration of the internal revenue laws. To conform with the requirements of the merged offset program, this interim rule supersedes the tax refund offset procedures promulgated by the IRS.

This rule is effective July 25, 1997. This rule applies to tax refund payments payable after January 1, 1998. Comments will be received until July 25, 1997. Gerry Isenberg, Financial Program Specialist, at (202) 874-6660; Pamela Dillon, Treasury Offset Program, at (202) 874-8700; Ellen Neubauer or Ronda Kent, Senior Attorneys, at (202) 874-6680. Vol. 62, no. 122 Office of the Federal Register, National Archives and Records Administration 1997-06-25 continuing daily deposited born digital 238 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-1997-06-25 P0b002ee180a45f5c 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr25jn97 https://www.govinfo.gov/app/details/FR-1997-06-25 https://www.govinfo.gov/content/pkg/FR-1997-06-25/pdf/FR-1997-06-25.pdf fdlp 34157 34383 DGPO 2010-09-24 2023-05-06 FR-1997-06-25 machine generated eng FR FR-1997-06-25 62 122