Current through November 30, 2024
Section 1.122 - Commission action as a result of consideration of evidence submitted in response to the notice of intent(a)Consideration of evidence. If, in response to the notice provided to the debtor under § 1.121 , the Commission is notified that the debtor will submit additional evidence, or the Commission receives additional evidence from the debtor within the prescribed time, tax refund offset will be stayed until the Commission can: (1) Consider the evidence presented by the debtor;(2) Determine whether all or a portion of the debt is still past due and legally enforceable; and(3) Notify the debtor of its determination, as set forth in paragraph (b) of this section.(b)Commission action on the debt.(1) If, after considering any additional evidence from the debtor, the Commission determines that the debt remains past-due and legally enforceable, the Commission will notify the debtor of its intent to refer the debt to the Fiscal Service for offset against the debtor's Federal tax refund payment, including whether the amount of the debt remains the same or is modified; or(2) If, after considering any additional evidence from the debtor, the Commission determines that no part of the debt remains past-due and legally enforceable, the Commission will so notify the debtor and will not refer the debt to the Fiscal Service for offset against the debtor's Federal tax refund payment.