Procedural Rules Governing Debt-Collection Procedures for Administrative Offset and Federal Income Tax Refund Offset

The National Labor Relations Board (Board) is issuing interim regulations to implement debt-collection procedures for administrative offset and Federal income tax refund offset provided for under the Debt Collection Act of 1982. The Debt Collection Act of 1982 (Pub. L. 97365) amends the Federal Claims Collection Act of 1966 to authorize the federal government to employ various debt collection techniques commonly available to the private sector, including administrative offset and Federal income tax refund offset. These interim regulations, set forth as new Subparts U (administrative offset) and V (Federal income tax refund offset) to Part 102 of the Board's Rules and Regulations, Series 8, are required in order to enable the Board to utilize these debt collection procedures that have proven to be cost effective mechanisms for collection of delinquent debt. The Debt Collection Act of 1982 (Pub. L. 97-365) authorizes the federal government to collect debts owed it by means of administrative offset from other payments due the debtor from the United States, without the debtor's consent, provided that the debtor is properly notified and given the opportunity to exercise certain administrative rights. In Subpart V of the interim rules, the Board establishes Agency procedures that will be followed to implement 31 U.S.C. 3716, so that delinquent debts owed to the Board may be collected by means of administrative offset. In 1992, the Congress passed and the President signed into law the Cash Management Improvement Act Amendments of 1992 which requires federal agencies to participate in the Internal Revenue Service (IRS) income tax refund offset program in which federal agencies refer delinquent debt to the IRS for collection by offset from a federal income tax refund that may be due the delinquent debtor. In Subpart W of the interim rules, the Board establishes Agency procedures that will be followed to implement 26 U.S.C. 6402(d) of the Internal Revenue Code and 31 U.S.C. 3