[Code of Federal Regulations]
[Title 28, Volume 1]
[Revised as of July 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 28CFR11.11]

[Page 250]
 
                    TITLE 28--JUDICIAL ADMINISTRATION
 
                    CHAPTER I--DEPARTMENT OF JUSTICE
 
PART 11_DEBT COLLECTION--Table of Contents
 
   Subpart C_IRS Tax Refund Offset Provisions for Collection of Debts
 
Sec. 11.11  Definitions.

    (a) Debt. Debt means money owed by an individual, organization or 
entity from sources which include loans insured or guaranteed by the 
United States and all other amounts due the United States from fees, 
leases, services, overpayments, civil and criminal penalties, damages, 
interest, fines, administrative costs, and all other similar sources. A 
debt becomes eligible for tax refund offset procedures if it cannot 
currently be collected pursuant to the salary offset procedures of 5 
U.S.C. 5514(a)(1) and is ineligible for administrative offset under 31 
U.S.C. 3716(a) by reason of 31 U.S.C. 3716(c)(2), or cannot currently be 
collected by administrative offset under 31 U.S.C. 3716(a) against 
amounts payable to the debtor by the Department of Justice. A non-
judgment debt is eligible for tax refund offset procedures if the 
Department's or the referring agency's right of action accrued more than 
three months but less than ten years before the offset is made. Judgment 
debts are eligible for referral at any time. Debts that have been 
referred to the Department of Justice by other agencies for collection 
are included in this definition.
    (b) Past due. All accelerated debts and all judgment debts are past 
due for purposes of this section. Such debts remain past due until paid 
in full. An accelerated debt is past due if, at the time of the notice 
required by Sec. 11.12(b), any part of the debt had been due, but not 
paid, for at least 90 days. Such an unaccelerated debt remains past due 
until paid to the current amount of indebtedness.
    (c) Notice. Notice means the information sent to the debtor pursuant 
to Sec. 11.12(b). The date of the notice is the date shown on the 
notice letter as its date of issuance.
    (d) Dispute. A dispute is a written statement supported by 
documentation or other evidence that all or part of an alleged debt is 
not past due or legally enforceable, that the amount is not the amount 
currently owed, that the outstanding debt has been satisfied, or, in the 
case of a debt reduced to judgment, that the judgment has been satisfied 
or stayed.