Section 513.21 - What notice will a debtor be given of the Commission's intent to collect a debt through administrative and tax refund offset?(a) The Commission will give the debtor written notice of its intent to offset before initiating the offset. Notice will be mailed to the debtor at the debtor's last known address as determined by the Commission.(b) The notice will state the amount of the debt and notify the debtor that: (1) The debt is past due and, unless repaid within 60 days after the date of the notice, the Commission will refer the debt to Treasury for administrative and tax refund offset;(2) The debtor has 60 calendar days to present evidence that all or part of the debt is not past-due or legally enforceable; and(3) The debtor has an opportunity to make a written agreement to repay the debt.