# Federal Claims Collection; Collection of Debts by Federal Income Tax Refund Offset
> **US Department of Labor** · Final rule; interim rule adopted as final with changes. · Published 1995-08-11 · Effective 1995-09-11 · 60 FR 41016
## Document
- **Document number:** 95-19876
- **Category:** other
- **Sub-agency:** US Department of Labor
- **Federal Register citation:** 60 FR 41016
- **CFR reference:** 29 CFR 20
- **Publication date:** 1995-08-11
- **Effective date:** 1995-09-11
## Abstract

The Department of Labor is completing its rulemaking to implement 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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/08/11/95-19876/federal-claims-collection-collection-of-debts-by-federal-income-tax-refund-offset)
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