# 12 C.F.R. § 313.124 (2026): Pre-offset notice and consideration of evidence

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_124

## Section

- **Citation:** 12 C.F.R. § 313.124 (2026)
- **Heading:** Pre-offset notice and consideration of evidence
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 12 CFR: Banks and Banking / Chapter III: FEDERAL DEPOSIT INSURANCE CORPORATION / Part 313: PROCEDURES FOR COLLECTION OF CORPORATE DEBT, CRIMINAL RESTITUTION DEBT, AND CIVIL MONEY PENALTY DEBT / Subpart E: Tax Refund Offset / § 313.124: § 313.124   Pre-offset notice and consideration of evidence.

## Text

(a) For purposes of § 313.123(c)(2), the FDIC has made a reasonable effort to notify the debtor if it uses the current address information contained in its records related to the debt. The FDIC may, but is not required to, obtain address information from the IRS pursuant to 26 U.S.C. 6103(m)(2), (4), (5).
(b) For purposes of § 313.123(c)(3), if evidence presented by a debtor is considered by an agent of the FDIC, or other entities or persons acting on behalf of the FDIC, the debtor must be accorded at least 30 days from the date the agent or other entity or person determines that all or part of the debt is past-due and legally enforceable to request review by an officer or employee of the FDIC of any unresolved dispute. The FDIC must then notify the debtor of its decision.

## Nearby sections

- [12 C.F.R. § 313.120 (2026) § 313.120   Scope.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_120.md)
- [12 C.F.R. § 313.121 (2026) § 313.121   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_121.md)
- [12 C.F.R. § 313.122 (2026) § 313.122   Notification of debt to FMS.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_122.md)
- [12 C.F.R. § 313.123 (2026) § 313.123   Certification and referral of debt.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_123.md)
- [12 C.F.R. § 313.124 (2026) § 313.124   Pre-offset notice and consideration of evidence.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_124.md)
- [12 C.F.R. § 313.125 (2026) § 313.125   No requirement for duplicate notice.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_125.md)
- [12 C.F.R. § 313.126 (2026) § 313.126   Referral of past-due, legally enforceable debt.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_126.md)
- [12 C.F.R. § 313.127 (2026) § 313.127   Correcting and updating referral.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_127.md)
- [12 C.F.R. § 313.128 (2026) § 313.128   Disposition of amounts collected.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_128.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T12_P313_S313_124. Check the current official text before relying on it. Not legal advice.