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Federal Register / Vol. 86, No. 111 / Friday, June 11, 2021 / Rules and Regulations 213.37 Referrals to the U.S. Department of Justice.

he or she believes that any claims or offsets might have survived the discharge of a debtor.
Subpart FDischarge of Indebtedness and Reporting Requirements

41. Revise 213.35 to read as follows:

213.35 Discharging indebtedness general.

a Before discharging a delinquent debt also referred to as a close out of the debt, the CFO must take all appropriate steps to collect such debt, including as applicable, the following:
1 Administrative offset;
2 Tax-refund offset;
3 Offset of Federal salary;
4 Referral to private collection contractors;
5 Referral to Federal Departments or Agencies that are operating a debtcollection center;
6 Reporting delinquencies to creditreporting bureaus;
7 Garnishing the wages of a delinquent debtor; and 8 Litigation or foreclosure.
b The CFO will make a determination that collection action is no longer warranted and request that litigation counsel release any liens of record that are securing the debt.
Discharge of indebtedness is distinct from the termination or suspension of collection activity, and the Internal Revenue Code might apply. When the CFO suspends or terminates collection action on a debt, the debt remains delinquent, and USAID may pursue further collection action at a later date in accordance with the standards set forth in this part. When a debt is discharged in full or in part, further collection action is prohibited, and USAID must terminate debt-collection action.
42. Revise 213.36 to read as follows:
213.36 Reporting to Department of the Treasurys Internal Revenue Service.

Upon discharge of indebtedness, USAID must report the discharged debt as income to the debtor to the IRS in accordance with the requirements of 26
U.S.C. 6050P and 26 CFR 1.6050P1.
USAID may request Fiscal Service to file such a discharge debt report to the IRS
on the Agencys behalf.

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Subpart GReferrals to the U.S.
Department of Justice 43. Revise the heading for subpart G
to read as set forth above.
44. Amend 213.37 by revising the section heading and paragraph a to read as follows:

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a The CFO, through USAIDs crossservicing agreement with Fiscal Service and by direct action, refers to DOJ for litigation all claims on which the Federal Government has taken aggressive collection actions but which could not be collected, compromised, suspended, or terminated. USAID makes such referrals as early as possible, consistent with aggressive Agency collection action, and within the period for bringing a timely suit against the debtor. Unless otherwise provided by DOJs regulations or procedures, USAID
refers for litigation debts of more than $2,500 but less than $1 million to DOJs Nationwide Central Intake Facility, as required by the instructions for the Claims-Collection Litigation Report CCLR. USAID shall refer debts of more than $1 million to the Civil Division at DOJ.

Subpart HMandatory Transfer of Delinquent Debt to U.S. Department of the Treasury 45. Revise the heading for subpart H
to read as set forth above.

46. Revise 213.38 to read as follows:

213.38 Mandatory transfer of debts to Department of the Treasurys Bureau of the Fiscal Servicegeneral.

a USAIDs procedures call for the transfer of legally enforceable debt to Fiscal Service 90 days from the date provided on the Agencys initial written demand-for-payment notice issued to the debtor. A debt is legally enforceable if the Agency has made a final determination that the debt, in the amount stated, is due and there are no legal bars to collection action. A debt is not considered legally enforceable for purposes of mandatory transfer to Fiscal Service if a debt is the subject of a pending administrative review process required by statute or regulation and collection action during the review process is prohibited.
b Except as set forth in paragraph a of this section, USAID will transfer any debt covered by this part that is more than 120 days delinquent to Fiscal Service for debt-collection services. A
debt is considered 120 days delinquent for purposes of this section if it is 120
days past due and is legally enforceable.
47. Amend 213.39 by revising the introductory text and adding a period at the end of paragraph f.
The revision reads as follows:

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213.39

Exceptions to mandatory transfer.

USAID is not required to transfer a debt to the Financial Management Service FMS of the U.S. Department of the Treasury pursuant to 214.37b during such period of time that the debt:

Kent Kuyumjian, Deputy Chief Financial Officer.
FR Doc. 202111245 Filed 61021; 8:45 am BILLING CODE P

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Parts 1 and 301
TD 9950
RIN 1545BP98

Mandatory 60-Day Postponement of Certain Tax-Related Deadlines by Reason of a Federally Declared Disaster Internal Revenue Service IRS, Treasury.
ACTION: Final regulations.
AGENCY:

This document contains final regulations relating to the new mandatory 60-day postponement of certain time-sensitive tax-related deadlines by reason of a federally declared disaster. This document also contains final regulations clarifying the definition of federally declared disaster. These final regulations affect individuals who reside in or were killed or injured in a disaster area, businesses that have a principal place of business in a disaster area, relief workers who provide assistance in a disaster area, or any taxpayer whose tax records necessary to meet a tax deadline are located in a disaster area.
DATES:
Effective Date: These regulations are effective on June 11, 2021.
Applicability Date: The date of applicability for the amendment to the Procedure and Administration Regulations under section 7508A is December 21, 2019, as explained below in SUPPLEMENTARY INFORMATION.
The date of applicability for the amendment to the Income Tax Regulations under section 165 of the Code to clarify the definition of the term federally declared disaster is June 11, 2021.
FOR FURTHER INFORMATION CONTACT:
Andrew C. Keaton at 202 3175404
not a toll-free number.
SUPPLEMENTARY INFORMATION:
SUMMARY:

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