# 15 C.F.R. § 19.11 (2026): How will Commerce entities use tax refund offset to collect a Commerce debt? > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_11 ## Section - **Citation:** 15 C.F.R. § 19.11 (2026) - **Heading:** How will Commerce entities use tax refund offset to collect a Commerce debt? - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 15 CFR: Commerce and Foreign Trade / Part 19: COMMERCE DEBT COLLECTION / Subpart B: Procedures To Collect Commerce Debts / § 19.11: § 19.11 How will Commerce entities use tax refund offset to collect a Commerce debt? ## Text (a) Tax refund offset. In most cases, the Bureau of the Fiscal Service uses the Treasury Offset Program to collect Commerce debts by the offset of tax refunds and other Federal payments. See § 19.9(c) of this part. If not already transferred to the Bureau of the Fiscal Service under § 19.9 of this part, Commerce entities will refer to the Treasury Offset Program any past-due, legally enforceable Commerce debt for collection by tax refund offset. See 26 U.S.C. 6402(d), 31 U.S.C. 3720A and 31 CFR 285.2. (b) Notice. At least sixty (60) days prior to referring a Commerce debt to the Treasury Offset Program, Commerce entities will send notice to the debtor in accordance with the requirements of § 19.4 of this part. Commerce entities will certify to the Bureau of the Fiscal Service's Treasury Offset Program, in writing, that the Commerce debt is past due and legally enforceable in the amount submitted and that the Commerce entities have made reasonable efforts to obtain payment of the Commerce debt as described in 31 CFR 285.2(d). In addition, Commerce entities will certify their compliance with all applicable due process and other requirements described in this part and other Federal laws. See 31 U.S.C. 3720A(b) and 31 CFR 285.2. (c) Administrative review. The notice described in § 19.4 of this part shall provide the debtor with at least 60 days prior to the initiation of tax refund offset to request an administrative review as described in § 19.10(c) of this part. Commerce entities may suspend collection through tax refund offset and/or other collection actions pending the resolution of the debtor's dispute. ## Nearby sections - [15 C.F.R. § 19.4 (2026) § 19.4 What notice will Commerce entities send to a debtor when collecting a Commerce debt?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_4.md) - [15 C.F.R. § 19.5 (2026) § 19.5 How will Commerce entities add interest, penalty charges, and administrative costs to a Commerce debt?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_5.md) - [15 C.F.R. § 19.6 (2026) § 19.6 When will Commerce entities allow a debtor to pay a Commerce debt in installments instead of one lump sum?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_6.md) - [15 C.F.R. § 19.7 (2026) § 19.7 When will Commerce entities compromise a Commerce debt?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_7.md) - [15 C.F.R. § 19.8 (2026) § 19.8 When will Commerce entities suspend or terminate debt collection on a Commerce debt?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_8.md) - [15 C.F.R. § 19.9 (2026) § 19.9 When will Commerce entities transfer a Commerce debt to the Treasury Department's Bureau of the Fiscal Service for collection?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_9.md) - [15 C.F.R. § 19.10 (2026) § 19.10 How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_10.md) - [15 C.F.R. § 19.11 (2026) § 19.11 How will Commerce entities use tax refund offset to collect a Commerce debt?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_11.md) - [15 C.F.R. § 19.12 (2026) § 19.12 How will Commerce entities offset a Federal employee's salary to collect a Commerce debt?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_12.md) - [15 C.F.R. § 19.13 (2026) § 19.13 How will Commerce entities use administrative wage garnishment to collect a Commerce debt from a debtor's wages?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_13.md) - [15 C.F.R. § 19.14 (2026) § 19.14 How will Commerce entities report Commerce debts to credit bureaus?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_14.md) - [15 C.F.R. § 19.15 (2026) § 19.15 How will Commerce entities refer Commerce debts to private collection agencies?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_15.md) - [15 C.F.R. § 19.16 (2026) § 19.16 When will Commerce entities refer Commerce debts to the Department of Justice?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_16.md) - [15 C.F.R. § 19.17 (2026) § 19.17 Will a debtor who owes a Commerce or other Federal agency debt, and persons controlled by or controlling such debtors, be ineligible for Federal loan assistance, grants, cooperative agreements, or other sources of Federal funds or for Federal licenses, permits, or privileges?](https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_17.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T15_P19_S19_11. 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