# 31 C.F.R. § 5.11 (2026): How will Treasury entities use tax refund offset to collect a Treasury debt? > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_11 ## Section - **Citation:** 31 C.F.R. § 5.11 (2026) - **Heading:** How will Treasury entities use tax refund offset to collect a Treasury debt? - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 31 CFR: Money and Finance: Treasury / Part 5 / Subpart B / § 5.11: § 5.11 How will Treasury entities use tax refund offset to collect a Treasury debt? ## Text (a) Tax refund offset. In most cases, the Financial Management Service uses the Treasury Offset Program to collect Treasury debts by the offset of tax refunds and other Federal payments. See § 5.9(c) of this part. If not already transferred to the Financial Management Service under § 5.9 of this part, Treasury entities will refer to the Treasury Offset Program any past-due, legally enforceable 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 debt to the Treasury Offset Program, Treasury entities will send notice to the debtor in accordance with the requirements of § 5.4 of this part. Treasury entities will certify to the Financial Management Service's Treasury Offset Program, in writing, that the debt is past-due and legally enforceable in the amount submitted and that the Treasury entities have made reasonable efforts to obtain payment of the debt as described in 31 CFR 285.2(d). In addition, Treasury 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 § 5.4 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 § 5.10(c) of this part. Treasury entities may suspend collection through tax refund offset and/or other collection actions pending the resolution of the debtor's dispute. ## Nearby sections - [31 C.F.R. § 5.4 (2026) § 5.4 What notice will Treasury entities send to a debtor when collecting a Treasury debt?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_4.md) - [31 C.F.R. § 5.5 (2026) § 5.5 How will Treasury entities add interest, penalty charges, and administrative costs to a Treasury debt?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_5.md) - [31 C.F.R. § 5.6 (2026) § 5.6 When will Treasury entities allow a debtor to pay a Treasury debt in installments instead of one lump sum?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_6.md) - [31 C.F.R. § 5.7 (2026) § 5.7 When will Treasury entities compromise a Treasury debt?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_7.md) - [31 C.F.R. § 5.8 (2026) § 5.8 When will Treasury entities suspend or terminate debt collection on a Treasury debt?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_8.md) - [31 C.F.R. § 5.9 (2026) § 5.9 When will Treasury entities transfer a Treasury debt to the Treasury Department's Financial Management Service for collection?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_9.md) - [31 C.F.R. § 5.10 (2026) § 5.10 How will Treasury entities use administrative offset (offset of non-tax Federal payments) to collect a Treasury debt?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_10.md) - [31 C.F.R. § 5.11 (2026) § 5.11 How will Treasury entities use tax refund offset to collect a Treasury debt?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_11.md) - [31 C.F.R. § 5.12 (2026) § 5.12 How will Treasury entities offset a Federal employee's salary to collect a Treasury debt?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_12.md) - [31 C.F.R. § 5.13 (2026) § 5.13 How will Treasury entities use administrative wage garnishment to collect a Treasury debt from a debtor's wages?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_13.md) - [31 C.F.R. § 5.14 (2026) § 5.14 How will Treasury entities report Treasury debts to credit bureaus?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_14.md) - [31 C.F.R. § 5.15 (2026) § 5.15 How will Treasury entities refer Treasury debts to private collection agencies?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_15.md) - [31 C.F.R. § 5.16 (2026) § 5.16 When will Treasury entities refer Treasury debts to the Department of Justice?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_16.md) - [31 C.F.R. § 5.17 (2026) § 5.17 Will a debtor who owes a Treasury debt be ineligible for Federal loan assistance or Federal licenses, permits or privileges?](https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_17.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T31_P5_S5_11. 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