[20220422]IF11671_财政部联邦支付税和财政抵消计划概述 .pdf

https:/crsreports.congress.gov Updated April 22, 2022Overview of the Treasury Departments Federal Payment Levy and Treasury Offset Programs The U.S. Department of the Treasury, through the Bureau of Fiscal Service (BFS), has two programs for collecting delinquent debt owed by individuals, businesses, and other entities to federal and state government agencies. They differ mainly by the type of debt each program collects. The Federal Payment Levy Program (FPLP) collects delinquent federal tax debt only. In this case, the BFS collaborates with the Internal Revenue Service (IRS) to collect this debt by placing a continuous levy on eligible federal payments to delinquent taxpayers. The Treasury Offset Program (TOP) collects a variety of state tax and nontax debt and federal nontax debt. In this case, the BFS collaborates with federal and state government agencies to collect delinquent debt (including past-due child support) by offsetting certain federal payments to delinquent individuals. Federal nontax debt consists of direct loans, defaulted guaranteed loans, administrative debt (e.g., salary and benefit overpayments), and unpaid fines and penalties. As Table 1 shows, the TOP collec