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 Com-
mittee on Ways and Means, and in addition to the Committee on the Ju-
diciary, for a period to be subsequently determined by the Speaker, in 
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned 
A BILL 
To require Federal agencies to provide notice and consider-
ation of evidence before submitting debts to the Sec-
retary 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 administra-
tive offset. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Verify It Act’’. 
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SEC. 2. REQUIREMENT THAT FEDERAL AGENCIES PROVIDE 
NOTICE AND CONSIDERATION OF EVIDENCE 
BEFORE SUBMITTING DEBTS TO THE SEC-
RETARY OF THE TREASURY FOR COLLEC-
TION THROUGH REDUCTION OF TAX RE-
FUNDS. 
(a) IN GENERAL.—Section 6402(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(4) NOTICE; CONSIDERATION OF EVIDENCE.— 
A Federal agency may not notify the Secretary 
under this subsection of any past-due legally en-
forceable debt until such Federal agency— 
‘‘(A) notifies by certified mail with return 
receipt the person owing the past-due legally 
enforceable debt that the Federal agency pro-
poses to take action pursuant to this sub-
section; 
‘‘(B) gives such person at least 60 days to 
present evidence that all or part of such liability 
is not past-due or not legally enforceable; 
‘‘(C) considers any evidence presented by 
such person and determines that an amount of 
such debt is past-due and legally enforceable; 
and 
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‘‘(D) satisfies such other conditions as the 
Secretary may prescribe to ensure that the de-
termination made under subparagraph (C) is 
valid and that the Federal agency has made 
reasonable efforts to obtain payment of such 
debt.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. RESTORATION OF STATUTE OF LIMITATIONS. 
(a) IN GENERAL.—Section 3716(e) of title 31, 
United States Code, is amended to read as follows: 
‘‘(e) This section does not apply— 
‘‘(1) to a claim under this subchapter that has 
been outstanding for more than 10 years; or 
‘‘(2) when a statute explicitly prohibits using 
administrative offset or setoff to collect the claim or 
type of claim involved.’’. 
(b) RETROACTIVITY.—In the administration of sec-
tion 3716(e) of title 31, United States Code, the following 
provisions of law shall be treated as if they had never been 
enacted: 
(1) Section 14219 of the Food, Conservation, 
and Energy Act of 2008 (Public Law 110–234; 122 
Stat. 1483), repealed as duplicative enactment by 
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