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B-202109 1 (1981-07-06)

handle is hein.gao/gaobabkcd0001 and id is 1 raw text is: : COMPTROLLER GENERAL OF THE UNITED STATES WASHINGTON D.C. 20548 B-202109 July 6, 1981 The Honorable William V. Roth, Jr. Chairman, Committee on Governmental Affairs United States Senate Dear Mr. Chairman: By letter of June 12, 1981, you requested ourlviews on Senate bill 1249 97th Congress, 1st Session, a bill to increase the efficiency of Government-wide efforts to collect debts owed the United States. On November 19 and 20, 1980, and April 23, 1981, we testified in support of earlier legislative proposals, including Senate bill 3160 (96th), Senate bill 591 (97th), and the proposals then under considera- tion by the Administration, all of which included provisions similar to several of the provisions in Senate bill 1249. While we continue to support the purposes of Senate bill 591, we prefer more comprehensive debt collection improvements as provided for in Senate bill 1249. During our testimony, we recommended additional provisions. Some of these have been included in Senate bill 1249. Also, many of our earlier suggested language changes and other comments have been considered in drafting Senate bill 1249. We support the purpose of the proposed legislation. It would remove a number of current impediments to Federal collection efforts and provide needed additional collection tools. In addition, we recommend that the bill include a provision for offset of delinquent debts against Federal tax refunds due to debtors and additional language to strengthen sections 3 and 7. Offset of Federal Tax Refunds Federal tax refunds are routinely made to many individuals who have not paid debts owed the Government. In March 1979 we reported to the Congress 1/ that of a sample of 613 terminated debts totaling $431,00U, up to $153,000, or 36 percent, could have been collected over a 2-year period by reducing the debtors' tax refunds. We recommended that, on a test basis, delinquent nontax receivables be collected by reducing future income tax refunds due the debtors. Internal Revenue Service (IRS) expressed reservations about the desirability and practicality of such a program when balanced against the value of concentrating IRS resources and expertise on the administration of tax laws as well as the potential negative effect on the taxpayer l/The Government Can Collect Many Delinquent Debts by Keeping Federal Tax Refunds as Offsets, (FGMSD 79-19, March 9, 1979).

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