Before we request the collection of an overpayment by reduction of Federal and State income tax refunds, we will send a written notice of intent to the overpaid person. In our notice of intent to collect an overpayment through tax refund offset, we will state:
(a) The amount of the overpayment; and
(b) That we will collect the overpayment by requesting that the Department of the Treasury reduce any amounts payable to the overpaid person as refunds of Federal and State income taxes by an amount equal to the amount of the overpayment unless, within 60 calendar days from the date of our notice, the overpaid person:
(1) Repays the overpayment in full; or
(2) Provides evidence to us at the address given in our notice that the overpayment is not past due or legally enforceable; or
(3) Asks us to waive collection of the overpayment under section 204(b) of the Act.
(c) The conditions under which we will waive recovery of an overpayment under section 204(b) of the Act;
(d) That we will review any evidence presented that the overpayment is not past due or not legally enforceable;
(e) That the overpaid person has the right to inspect and copy our records related to the overpayment as determined by us and will be informed as to where and when the inspection and copying can be done after we receive notice from the overpaid person that inspection and copying are requested.
[56 FR 52468, Oct. 21, 1991, as amended at 62 FR 64278, Dec. 5, 1997; 76 FR 65108, Oct. 20, 2011]
Notes of Decisions
Rose v. Comm'r of Soc. Sec., 202 F. Supp. 3d 231 (E.D.N.Y 2016).
“” 20 C.F.R. § 404.521 (e). The claimant bears the burden of proof to demonstrate that she is without fault and that repayment either would be inequitable or would defeat the purposes of the Social Security Act.”
Grice v. Colvin, 97 F. Supp. 3d 684 (D. Maryland 2015).
· cites it 2× “See 20 C.F.R. § 404.521 . If the individual asserts that the overpayment is not past due or not legally enforceable, the individual is entitled to inspect or copy the SSA records related to the overpayment by notifying the SSA of that intention.”
Freeman v. Saul (D. Del. 2021).
“20 C.F.R. § 404.521 ; see also § 404.502a.”
Freeman v. Saul (D. Del. 2021).
“20 C.F.R. § 404.521 . According to Freeman, the Administration did not follow that process here.”
Loren v. Comm'r of Soc. Sec. (S.D. Fla. 2019).
“” 20 C.F.R. § 404.521 (2019). Individuals intending to inspect or copy those records must notify the Agency “stating his or her intention to inspect or copy” and then they “will be informed as to where and when the inspection and copying can be done.”
United States v. McClelland (N.D. Iowa 2023).
“20 C.F.R. §§ 404.521 , 404.909(a)(1). Even if the SSA is correct in its assessments of overpayments, beneficiaries may seek a waiver to avoid repaying the fees if they are “without fault” or “if adjustment or recovery would either defeat the purpose of title II of the Act, or be…”
Dupre v. Comm'r of Soc. Sec. (N.D.N.Y. 2021).
“(citing 20 CFR 404.521 ef seq.). The ALJ further found that Plaintiff did not “[demonstrate] that he had a medically determinable left knee impairment, hip impairment, lower back impairment, or mental impairment through the date last insured.”
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