The Debt Collection Act of 1982 (Pub. L. 97-365) amended 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. 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 for the collection of delinquent debts by offset from a federal income tax refund that may be due the delinquent debtor. This final rule establishes the procedures which the Board will follow in utilizing the debt collection procedures authorized by the above legislation.