17 CFR §204.52

1. (a)Notification before tax refund offset. Reduction of an income tax refund will be made only after the Commission makes a determination that an amount is owed and past-due and gives or makes a reasonable attempt to give the debtor 60 days written notice of the intent to collect by tax refund offset.
2. (b)Contents of notice. The Commission's notice of intent to collect by tax refund offset (Notice of Intent) will state:
   1. (1)The amount of the debt;
   2. (2)That unless the debt is repaid within 60 days from the date of the Commission's Notice of Intent, the Commission intends to collect the debt by requesting a reduction of any amounts payable to the debtor as a Federal income tax refund by an amount equal to the amount of the debt and all accumulated interest and other charges;
   3. (3)A mailing address for forwarding any written correspondence and a contact name and a telephone number for any questions; and
   4. (4)That the debtor may present evidence to the Commission that all or part of the debt is not past due or legally enforceable by:
      1. (i)Sending a written request for a review of the evidence to the address provided in the notice;
      2. (ii)Stating in the request the amount disputed and the reasons why the debtor believes that the debt is not past due or is not legally enforceable; and
      3. (iii)Including in the request any documents that the debtor wishes to be considered or stating that the additional information will be submitted within the remainder of the 60-day period.
3. (c)To the extent that a debt owed has not been established by judicial or administrative order, a debtor may dispute the existence or amount of the debt or the terms of repayment. With respect to debts established by a judicial or administrative order, Commission review will be limited to issues concerning the payment or other discharge of the debt.