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Debt Management ServicesTreasury Offset Program (TOP)The Treasury Offset Program is a centralized offset program, administered by the Financial Management Service's (FMS) Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states (including past-due child support), in accordance with 26 U.S.C. § 6402(d) (collection of debts owed to federal agencies), 31 U.S.C. § 3720A (reduction of tax refund by amount of the debts), and other applicable laws. FMS disburses federal payments, such as federal tax refunds, for agencies making federal payments (known as "payment agencies"), such as the Internal Revenue Service. "Creditor agencies," such as the Department of Education, submit delinquent debts to FMS for collection and inclusion in TOP and certify that such debts qualify for collection by offset.Payment agencies prepare and certify payment vouchers to FMS and disbursing officials at other federal agencies that are non-Treasury disbursed (such as the Department of Defense), who then disburse payments. The payment vouchers contain information about the payment including the name and Tax Identification Number (TIN) of the recipient. Before an eligible federal payment is disbursed to a payee, disbursing officials compare the payment information with debtor information, which has been supplied by the creditor agency, in FMS' delinquent debtor database. If the payee's name and TIN match the name and TIN of a debtor, the disbursing official offsets the payment, in whole or in part, to satisfy the debt, to the extent legally allowed. The disbursing official is required to perform such offset pursuant to 31 U.S.C. § 3716(c). FMS transmits amounts collected through offset to the appropriate creditor agencies. FMS maintains information about the delinquent debt in the TOP delinquent debtor database and continues to offset eligible federal payments until the creditor agency suspends or terminates debt collection or offset activity for the debt. A creditor agency will suspend collection if the debt is subject to a bankruptcy stay or if other reasons justify suspension. A creditor agency will terminate collection of a debt if it is paid in full, compromised, discharged, or if other reasons justify termination. If you have questions regarding the offset of your federal tax refund or offset of another U.S. government-issued payment. You can call our Treasury Offset Program (TOP) Call Center to obtain agency contact information during our customer service hours.
FMS Form 13 - Authorization for Release of Information Standards for Exemption of Federal Payments from the Treasury Offset Program This procedure explains the requirements of the law and how federal agencies may request exemptions of their payments from the application of the law. Payments Exempted From Centralized Offset Taxpayer Identifying Number (TIN) Requirements
31 CFR Part 212 - Taxpayer Identifying Number Requirement Upon review of the comments received in response to the proposed rule, FMS has determined that a better approach to ensure compliance with the DCIA TIN requirement, in lieu of issuing a final rule, is to require each executive agency to submit a TIN Implementation Report to FMS documenting how the agency is complying with this requirement. Accordingly, FMS is issuing this document withdrawing the September 2, 1997, notice of proposed rulemaking (SEE BELOW). The Policy Statement outlining TIN Implementation Report requirements is being published in the Federal Register concurrently with this document. To view the Policy Statement, click here. 31 CFR Part 212 Taxpayer Identifying Number Requirement (Proposed Rule) Taxpayer Identifying Number (TIN) Implementation Reports Agency Taxpayer Identifying Number Implementation Reports; Policy Statement Treasury Offset Program RegulationsAll regulations related to the Treasury Offset Program are now located exclusively at http://www.fms.treas.gov/debt/regulations.html. If you are unable to locate the information you are looking for, please use our Comment Form. Quick Links
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