Verify It Act

Bill: 113-hr-4764
Sponsor: full_name: Rep. Fincher, Stephen Lee [R-TN-8]
Introduced: 2014-05-29
Policy area: Taxation
Subjects: Administrative remedies

Civil actions and liability

Debt collection

Evidence and witnesses

Government information and archives

Judicial procedure and administration

Tax administration and collection, taxpayers
Latest action: action_date: 2014-07-21
text: Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

Summaries:
action_date: 2014-05-29
action_desc: Introduced in House
text: <p>Verify It Act - Amends the Internal Revenue Code to prohibit a federal agency from notifying the Secretary of the Treasury of any past-due legally enforceable debt until such agency: (1)&nbsp;notifies by certified mail the person owing such debt that the agency proposes to notify the Secretary of the debt and gives such person at least 60 days to present evidence that such debt is not past-due or legally enforceable, (2) considers&nbsp;such evidence and determines that an amount of such debt is past-due and legally enforceable, and (3) satisfies any other conditions the Secretary may prescribe to ensure that the debt is valid and that the agency has made reasonable efforts to collect such debt. </p> <p>Prohibits any administrative offset of a claim asserted by the federal government that has been outstanding for more than 10 years.</p>

tv_txt: I 113th CONGRESS 2d Session H. R. 4764 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. Short title This Act may be cited as the Verify It Act . 2. Requirement that Federal agencies provide notice and consideration of evidence before submitting debts to the Secretary of the Treasury for collection through reduction of tax refunds (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 enforceable 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 proposes to take action pursuant to this subsection; (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 (D) satisfies such other conditions as the Secretary may prescribe to ensure that the determination 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. 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 section 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 section 4 of Public Law 110–246 ( 7 U.S.C. 8701 note). (2) Section 14219 of the Food, Conservation, and Energy Act of 2008 ( Public Law 110–246 ; 122 Stat. 2245).