[Request for Opinion on Procedures for Offsetting Debts]

The Internal Revenue Service requested an opinion on the procedures to be followed when collecting debts by administrative offset under statutory authority other than that contained in the Debt Collection Act of 1982. GAO noted that the act did not impliedly repeal other similar preexisting statutes which authorize offset in particular situations. Further, salary offset of federal employees under other statutes must be consistent with collection standards. GAO also held that, when taking administrative offset under similar statutes, the act's collection procedures should be followed.