Proposed Data Collection Available for Public Comment and Recommendations

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

------------------------------------------------------------------------

Annual Time Burde

Form No. responses (min) (hrs)

------------------------------------------------------------------------

G-49b...................................... 350 10 58

------------------------------------------------------------------------

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