Debt Management Services

Statutory Debt Collection Authorities:
Debt Collection Statutes

(The links below will open in a new browser window at the Office of the Law Revision Counsel, U.S. House of Representatives, and will exit the Fiscal Service Web site.)

5 U.S.C. - Government Organization and Employees

• 5 U.S.C. 552a - 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 and 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 Declarations 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 and Finance

• 31 U.S.C. 3325 - Vouchers
  
  
• 31 U.S.C. 3701 - Definitions and 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 - Garnishment
  
  
• 31 U.S.C. 3720E - Dissemination of Information Regarding Identity of Delinquent Debtors
  
  
• 31 U.S.C. 7701 - Taxpayer Identifying Number
  
  

42 U.S.C. - Public Health and Welfare

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

Search the U.S. Code, located at http://uscode.house.gov/search/criteria.shtml by Title and Section (i.e., 5 U.S.C. 552a)

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