Verify It Act

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) 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 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.

Prohibits any administrative offset of a claim asserted by the federal government that has been outstanding for more than 10 years.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4764 Introduced in House (IH)]

113th CONGRESS
  2d Session
                                H. R. 4764

  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.


_______________________________________________________________________


                    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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Verify It Act''.

SEC. 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.

SEC. 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).
                                 <all>