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31 U.S. Code § 3720A. Reduction of tax refund by amount of debt
(a)
Any Federal agency that is owed by a person a past-due, legally enforceable debt (including debt administered by a third party acting as an agent for the Federal Government) shall, and any agency subject to section 9 of the Act of May 18, 1933 (16 U.S.C. 831h), owed such a debt may, in accordance with regulations issued pursuant to subsections (b) and (d), notify the Secretary of the Treasury at least once each year of the amount of such debt.
(b) No Federal agency may take action pursuant to subsection (a) with respect to any debt until such agency—
(1)
notifies the person incurring such debt that such agency proposes to take action pursuant to such paragraph with respect to such debt;
(2)
gives such person at least 60 days to present evidence that all or part of such debt is not past-due or not legally enforceable;
(3)
considers any evidence presented by such person and determines that an amount of such debt is past due and legally enforceable;