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§ 835.603 - Notification of intent to collect.

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Notification before submission to the IRS. A request for reduction of an IRS income tax refund will be made only after OPM makes a determination that an amount is owed and past-due and gives or makes a reasonable attempt to give the debtor 60 days written notice of the intent to collect by IRS tax refund offset.

Contents of notice. OPM's notice of intention to collect by IRS tax refund offset (Notice of Intent) will state:

The amount of the debt;

That unless the debt is repaid within 60 days from the date of OPM's Notice of Intent, OPM intends to collect the debt by requesting the IRS to reduce any amounts payable to the debtor as a Federal income tax refund by an amount equal to the amount of the debt and all accumulated interest and other charges;

A mailing address for forwarding any written correspondence and a contract name and a telephone number for any questions; and

That the debtor may present evidence to OPM that all or part of the debt is not past due or legally enforceable by—

Sending a written request for a review of the evidence to the address provided in the notice;

Stating in the request the amount disputed and the reasons why the debtor believes that the debt is not past-due or is not legally enforceable;

Including in the request any documents that the debtor wishes to be considered or stating that the additional information will be submitted within the remainder of the 60-day period.

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