Appendix 4 Debt Collection Statutes and Websites

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Key Statutes

5 U.S.C. 552a Records Maintained on Individuals (Privacy Act)

5 U.S.C. 5514 Installment Deduction for Indebtedness to the

United States (Federal Salary Offset)

26 U.S.C. 6050P Returns Relating to the Cancellation of 

Indebtedness by Certain Entities

26 U.S.C. 6103 Confidentiality and Disclosure of Returns and

Return Information

26 U.S.C. 6402 Authority to Make Credits or Refunds (Tax Refund

Offset)

31 U.S.C. 3325 Payment Vouchers

31 U.S.C. 3701 Definitions

31 U.S.C. 3711 Collection and Compromise

31 U.S.C. 3716 Administrative Offset

31 U.S.C. 3717 Interest and Penalty on Claims

31 U.S.C. 3718 Contracts for Collection Services

31 U.S.C. 3719 Reports on Debt Collection Activities

31 U.S.C. 3720A Reduction of Tax Refund by Amount of Debt

31 U.S.C. 3720B Barring Delinquent Federal Debtors from Obtaining

Federal Loans or Loan Insurance Guarantees
Debt Collection Statutes and Websites

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Key Statutes (cont’d.)

31 U.S.C. 3720C Debt Collection Improvement Account

31 U.S.C. 3720D Garnishment

31 U.S.C. 3720E Dissemination of Information Regarding Identity of

Delinquent Debtors

31 U.S.C. 7701 Taxpayer Identifying Number

Public Laws

Chief Financial Officers Act of 1990, Public Law 101-576 (31 U.S.C. 901 

et seq.)

Computer Matching and Privacy Protection Act of 1988, Public Law 100-

503 (5 U.S.C. 552a)

Debt Collection Act of 1982, Public Law 97-365 (5 U.S.C. 5514; 31

U.S.C. 3701 et seq.)

Debt Collection Improvement Act of 1996, Public Law 104-134 (5 U.S.C. 

5514; 31 U.S.C. 3701 et seq.)

Deficit Reduction Act of 1984, Public Law 98-369 (26 U.S.C. 6402 and

31 U.S.C. 3720A)

Federal Claims Collection Act of 1966, Public Law 89-508 (31 U.S.C. 

3701 et seq.)

Federal Credit Reform Act of 1990, Public Law 101-508 (2 U.S.C. 661 et

seq.)

Federal Debt Collection Procedures Act of 1990, Public Law 101-647 (28

U.S.C. 3001 et seq.)

Claims Resolution Act of 2010, Pub.L. 111-291

(Specifically, Title VIII, Subtitle A, Sec. 801/26 U.S.C. 6402(f))

Digital Accountability and Transparency Act of 2013 (DATA Act)
Debt Collection Statutes and Websites

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Although Generally Not Applicable to Debt Collection by Federal Employees, the 

Following Public Laws Provide Useful Information for Government Debt Collectors:

Fair Credit Reporting Act of 1970, Public Law 91-508 (15 U.S.C. 1681 et

seq.) 

Fair Debt Collection Practices Act of 1977, Public Law 95-109 (15 U.S.C. 

1601 et seq.) 

Websites Provided in Chapter 6 and Information Referenced in Citations

https://www.fiscal.treasury.gov/debt-management/index.html

https://www.fiscal.treasury.gov/debt-management/legal-authorities/

debt-collection-authorities.html

 Debt Collection Statutes, Regulations, and Guidance

 Guide to the Federal Credit Bureau Program

 Administrative Wage Garnishment Form SF-329

 Information on Fiscal Service’s Cross-servicing

 Program Treasury's Current Value of Funds Rate

 List of Payments That Are Exempt from Offset under TOP

 Treasury Financial Manual

www.gpoaccess.gov/fr.index.html Federal Register and CFR Documents 

www.opm.gov CSRS and FERS Handbook, Chapter 4 - Debt Collection

www.uscourts.gov/bankform Bankruptcy Proof of Claim Form 

www.irs.gov Local IRS Office Information

Collection Financial Standards 

www.usdoj.gov/foia/privstat.htm Privacy Act of 1974, as amended (includes requirements 

for computer matching programs.) 
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