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
- Vouchers
- 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
- Garnishment
- 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