[Code of Federal Regulations]
[Title 29, Volume 4]
[Revised as of July 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR1650.203]

[Page 408]
 
                             TITLE 29--LABOR
 
          CHAPTER XIV--EQUAL EMPLOYMENT OPPORTUNITY COMMISSION
 
PART 1650_DEBT COLLECTION--Table of Contents
 
 Subpart B_Procedures for the Collection of Debts by Federal Tax Refund 
                                 Offset
 
Sec. 1650.203  Notification of intent to collect.

    (a) Notification before submission to the IRS. A request for 
reduction of an IRS income tax refund will be made only after EEOC makes 
a determination that an amount is owed and past-due and gives or makes a 
reasonable attempt to give the debtor 60 days written notification of 
intent to collect by Federal tax refund offset.
    (b) Contents of notification. EEOC's notification of intent to 
collect by Federal tax refund offset shall provide:
    (1) The amount of the debt;
    (2) That unless the debt is repaid within 60 days from the date of 
EEOC's notification of intent, EEOC intends to collect the debt by 
requesting the IRS to offset an amount equal to the amount of the debt 
and all accumulating interest and other charges against any overpayment 
of tax after liabilities subject to 26 U.S.C. 6402(a) and (c) have been 
satisfied;
    (3) A mailing address for forwarding any written correspondence and 
a contact and a toll-free or collect telephone number for any questions; 
and
    (4) That the debtor may present evidence to EEOC that all or part of 
the debt is not past due or legally enforceable by--
    (i) Sending a written request for a review of the evidence to the 
address provided in the notification;
    (ii) Stating in the request for review the amount disputed and the 
reasons why the debtor believes that the debt is not past-due or is not 
legally enforceable; or
    (iii) Including in the request for review any documents that the 
debtor wishes to be considered to stating that the additional 
information will be submitted within the remainder of the 60-day period.