Number: RL34660
Title: Federal Government Debt Collection: An Overview of the Treasury Offset and Federal Payment Levy Programs
Authors: Gary Guenther, Government and Finance Division 
Abstract: In managing the collection of this debt, the FMS relies on two programs it operates with assistance from several federal agencies. One is known as the Treasury Offset Program (TOP), which is designed to collect various delinquent non-tax debts (including overdue child support payments) by offsetting certain federal payments disbursed by FMS to individuals holding the debt. The second program, the Federal Payment Levy Program (FPLP), employs a procedure known as a continuous levy to collect overdue federal taxes from taxpayers who receive certain federal payments also disbursed by the FMS. This report describes the origins and current status of both programs and discusses legislation being considered in the 110th Congress to expand their scope.
Pages: 7
Date: September 12, 2008