I 

113TH CONGRESS 

2D SESSION H. R. 4764 

To require Federal agencies to provide notice and consideration of evidence 

before submitting debts to the Secretary of the Treasury for collection 

through reduction of tax refunds, and to restore the 10-year statute 

of limitations applicable to collection of debt by administrative offset. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 29, 2014 

Mr. FINCHER introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in 

each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL 

To require Federal agencies to provide notice and consideration of evidence before submitting debts to the Secretary of the Treasury for collection through reduction 

of tax refunds, and to restore the 10-year statute of 

limitations applicable to collection of debt by administrative offset. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Verify It Act’’. 


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1 SEC. 2. REQUIREMENT THAT FEDERAL AGENCIES PROVIDE 

2 NOTICE AND CONSIDERATION OF EVIDENCE 

3 BEFORE SUBMITTING DEBTS TO THE SEC4 RETARY OF THE TREASURY FOR COLLEC5 TION THROUGH REDUCTION OF TAX RE6 FUNDS. 

7 (a) IN GENERAL.—Section 6402(d) of the Internal 

8 Revenue Code of 1986 is amended by adding at the end 

9 the following new paragraph: 

10 ‘‘(4) NOTICE; CONSIDERATION OF EVIDENCE.— 

11 A Federal agency may not notify the Secretary 

12 under this subsection of any past-due legally en13 forceable debt until such Federal agency— 

14 ‘‘(A) notifies by certified mail with return 

15 receipt the person owing the past-due legally 

16 enforceable debt that the Federal agency pro17 poses to take action pursuant to this sub18 section; 

19 ‘‘(B) gives such person at least 60 days to 

20 present evidence that all or part of such liability 

21 is not past-due or not legally enforceable; 

22 ‘‘(C) considers any evidence presented by 

23 such person and determines that an amount of 

24 such debt is past-due and legally enforceable; 

25 and 


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1 ‘‘(D) satisfies such other conditions as the 

2 Secretary may prescribe to ensure that the de3 termination made under subparagraph (C) is 

4 valid and that the Federal agency has made 

5 reasonable efforts to obtain payment of such 

6 debt.’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

8 this section shall take effect on the date of the enactment 

9 of this Act. 

10 SEC. 3. RESTORATION OF STATUTE OF LIMITATIONS. 

11 (a) IN GENERAL.—Section 3716(e) of title 31, 

12 United States Code, is amended to read as follows: 

13 ‘‘(e) This section does not apply— 

14 ‘‘(1) to a claim under this subchapter that has 

15 been outstanding for more than 10 years; or 

16 ‘‘(2) when a statute explicitly prohibits using 

17 administrative offset or setoff to collect the claim or 

18 type of claim involved.’’. 

19 (b) RETROACTIVITY.—In the administration of sec20 tion 3716(e) of title 31, United States Code, the following 

21 provisions of law shall be treated as if they had never been 

22 enacted: 

23 (1) Section 14219 of the Food, Conservation, 

24 and Energy Act of 2008 (Public Law 110–234; 122 

25 Stat. 1483), repealed as duplicative enactment by 


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1 section 4 of Public Law 110–246 (7 U.S.C. 8701 

2 note). 

3 (2) Section 14219 of the Food, Conservation, 

4 and Energy Act of 2008 (Public Law 110–246; 122 

5 Stat. 2245). 

Æ 


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