Federal Claims Collection; Collection of Debts by Federal Income Tax Refund Offset

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The Department of Labor is supplementing its regulations implementing the Debt Collection Act of 1982 to reflect the requirement of the Cash Management Improvement Act Amendments of 1992 that Federal agencies refer delinquent debt to the Internal Revenue Service (IRS) for collection by offset from a Federal income tax refund that may be due to the delinquent debtor. These regulations are necessary for the Department's participation in the IRS offset program. The IRS offset program has proven to be a cost-effective mechanism for collection of delinquent debt.