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Electronic Code of Federal Regulations

e-CFR Data is current as of March 25, 2015

Title 22Chapter IIPart 213 → Subpart F

Title 22: Foreign Relations

Subpart F—Discharge of Indebtedness and Reporting Requirements

§213.35   Discharging indebtedness—general.
§213.36   Reporting to IRS.

§213.35   Discharging indebtedness—general.

Before discharging a delinquent debt (also referred to as a close out of the debt), USAID will make a determination that collection action is no longer warranted and request that litigation counsel release any liens of record securing the debt. Discharge of indebtedness is distinct from termination or suspension of collection activity and is governed by the Internal Revenue Code. When collection action on a debt is suspended or terminated, the debt remains delinquent and further collection action may be pursued 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.

§213.36   Reporting to IRS.

Upon discharge of an indebtedness, USAID will report the discharge to the IRS in accordance with the requirements of 26 U.S.C. 6050P and 26 CFR 1.6050P-1. USAID may request FMS to file such a discharge report to the IRS on the agency's behalf.

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