# 36 C.F.R. § 1011.11 (2026): How will the Presidio Trust use tax refund offset to collect a debt? > Federal · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_11 ## Section - **Citation:** 36 C.F.R. § 1011.11 (2026) - **Heading:** How will the Presidio Trust use tax refund offset to collect a debt? - **Jurisdiction:** Federal - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Title 36 CFR: Parks, Forests, and Public Property / Chapter X: PRESIDIO TRUST / Part 1011: DEBT COLLECTION / Subpart B: Procedures To Collect Presidio Trust Debts / § 1011.11: § 1011.11 How will the Presidio Trust use tax refund offset to collect a debt? ## Text (a) Tax refund offset. In most cases, the FMS uses the Treasury Offset Program to collect debts by the offset of tax refunds and other federal payments. See § 1011.9(c) of this part. If not already transferred to the FMS under § 1011.9 of this part, the Presidio Trust will refer to the Treasury Offset Program any delinquent, legally enforceable debt for collection by tax refund offset. (b) Notice; certification. At least 60 days prior to referring a debt to the Treasury Offset Program, the Presidio Trust will send notice to the debtor in accordance with the requirements of § 1011.4 of this part. The Presidio Trust will certify to the FMS's Treasury Offset Program, in writing, that the debt is delinquent and legally enforceable in the amount submitted and that the Presidio Trust has made reasonable efforts to obtain payment of the debt. In addition, the Presidio Trust will certify its compliance with all applicable due process and other requirements described in this part and other applicable law. (c) Administrative review. The notice described in § 1011.4 of this part will provide the debtor with at least 60 days prior to the initiation of tax refund offset to request an administrative review as described in § 1011.10(c) of this part. The Presidio Trust may suspend collection through tax refund offset and/or other collection actions pending the resolution of the debtor's dispute. ## Nearby sections - [36 C.F.R. § 1011.4 (2026) § 1011.4 What notice will the Presidio Trust send to a debtor when collecting a debt?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_4.md) - [36 C.F.R. § 1011.5 (2026) § 1011.5 What interest, penalty charges and administrative costs will the Presidio Trust add to a debt?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_5.md) - [36 C.F.R. § 1011.6 (2026) § 1011.6 When will the Presidio Trust allow a debtor to enter into a repayment agreement?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_6.md) - [36 C.F.R. § 1011.7 (2026) § 1011.7 When will the Presidio Trust compromise a debt?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_7.md) - [36 C.F.R. § 1011.8 (2026) § 1011.8 When will the Presidio Trust suspend or terminate debt collection on a debt?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_8.md) - [36 C.F.R. § 1011.9 (2026) § 1011.9 When will the Presidio Trust transfer a debt to the Financial Management Service for collection?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_9.md) - [36 C.F.R. § 1011.10 (2026) § 1011.10 How will the Presidio Trust use administrative offset (offset of non-tax federal payments) to collect a debt?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_10.md) - [36 C.F.R. § 1011.11 (2026) § 1011.11 How will the Presidio Trust use tax refund offset to collect a debt?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_11.md) - [36 C.F.R. § 1011.12 (2026) § 1011.12 How will the Presidio Trust offset a Federal employee's salary to collect a debt?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_12.md) - [36 C.F.R. § 1011.13 (2026) § 1011.13 How will the Presidio Trust use administrative wage garnishment to collect a debt from a debtor's wages?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_13.md) - [36 C.F.R. § 1011.14 (2026) § 1011.14 How will the Presidio Trust report debts to credit bureaus?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_14.md) - [36 C.F.R. § 1011.15 (2026) § 1011.15 How will the Presidio Trust refer debts to private collection contractors?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_15.md) - [36 C.F.R. § 1011.16 (2026) § 1011.16 When will the Presidio Trust refer debts to the Department of Justice?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_16.md) - [36 C.F.R. § 1011.17 (2026) § 1011.17 Will a debtor who owes a debt be ineligible for Presidio Trust licenses, permits, leases, privileges or services?](https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_17.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T36_P1011_S1011_11. 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