[Code of Federal Regulations]
[Title 5, Volume 2]
[Revised as of January 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 5CFR835.606]

[Page 174]
 
                    TITLE 5--ADMINISTRATIVE PERSONNEL
 
          CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (CONTINUED)
 
PART 835--DEBT COLLECTION--Table of Contents
 
       Subpart F--Collection of Debts by Federal Tax Refund Offset
 
Sec. 835.606  Change in notification to Internal Revenue Service.

    (a) Except as noted in paragraph (b) of this section, after OPM 
sends IRS notification of an individual's liability for a debt, OPM will 
promptly notify IRS of any change in the notification, if OPM--
    (1) Determines that an error has been made with respect to the 
information contained in the notification;
    (2) Receives a payment or credits a payment to the account of the 
debtor named in the notification that reduces the amount of the debt 
referred to the IRS for offset; or
    (3) Receives notification that the individual owing the debt has 
filed for bankruptcy under title 11 of the United States Code or has 
been adjudicated bankrupt and the debt has been discharged.
    (b) OPM will not notify the IRS to increase the amount of a debt 
owed by a debtor named in OPM's original notification to the IRS.
    (c) If the amount of a debt is reduced after referral by OPM and 
offset by the IRS, OPM will refund to the debtor any excess amount and 
will promptly notify the IRS of any refund made by OPM.