Notice to overpaid person
We will make a request for collection by reduction of Federal and State income tax refunds only after we determine that a person owes an overpayment that is past due and provide the overpaid person with written notice. Our notice of intent to collect an overpayment through tax refund offset will state:
(a)The amount of the overpayment; and#
(a) The amount of the overpayment; and
(b)That we will collect the overpayment by requesting that…#
(b) That we will collect the overpayment by requesting that the Department of the Treasury reduce any amounts payable to the overpaid person as refunds of Federal and State income taxes by an amount equal to the amount of the overpayment unless, within 60 calendar days from the date of our notice, the overpaid person:
(1) Repays the overpayment in full; or
(2) Provides evidence to us at the address given in our notice that the overpayment is not past due or legally enforceable; or
(3) Asks us to waive collection of the overpayment under section 204(b) of the Act.
(c)The conditions under which we will waive recovery of an…#
(c) The conditions under which we will waive recovery of an overpayment under section 1631(b)(1)(B) of the Act;