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Debt Management

Debt Collection Statutes

Applicable statutes pertaining to debt collection are listed below with links to the Office of the Law Revision Counsel, U.S. House of Representatives, further information can be found by searching the U.S. Code by Title and Section (i.e., 5 U.S.C. 522a)

5 U.S.C.: Government Organization & Employees

5 U.S.C. 522a
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.: Internal Revenue Code

26 U.S.C. 61(a)(12)
Gross Income: Income from Discharge of Indebtedness
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. 6331
Levy & Distraint (Tax Levy)
26 U.S.C. 6332
Surrender of Property Subject to Levy
26 U.S.C. 6402
Authority to Make Credits or Refunds (Tax Refund Offset)

28 U.S.C.: Judiciary and Judicial Procedure

28 U.S.C. 547
Duties: United States Attorneys
28 U.S.C. 1658
Time Limitations on the Commencement of Civil Actions Arising under Acts of Congress
28 U.S.C. 1746
Unsworn Declaration Under Penalty of Perjury
28 U.S.C. 2415
Time for Commencing Actions Brought by the United States
28 U.S.C. 2416
Time for Commencing Actions Brought by the United States- Exclusions

31 U.S.C.: Money & Finance

31 U.S.C. 3325
31 U.S.C. 3701
Definitions & Application
31 U.S.C. 3702
Authority to Settle Claims
31 U.S.C. 3711
Collection and Compromise
31 U.S.C. 3712
Time Limitations for Presenting Certain Claims of the Government
31 U.S.C. 3713
Priority of Government Claims
31 U.S.C. 3714
Keeping Money Due States in Default
31 U.S.C. 3715
Buying Real Property of a Debtor
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. 3720
Collection of Payments
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
31 U.S.C. 3720C
Debt Collection Improvement Account
31 U.S.C. 3720D
31 U.S.C. 3720E
Dissemination of Information Regarding Identity of Delinquent Debtors
31 U.S.C. 7701
Taxpayer Identification Number

42 U.S.C.: Public Health & Welfare

42 U.S.C. 664
Collection of Past-Due Support from Federal Tax Refunds

Last modified 07/14/23