Page:United States Statutes at Large Volume 104 Part 2.djvu/696

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104 STAT. 1388-288 PUBLIC LAW 101-508—NOV. 5, 1990 on an OASDI overpayment, the Secretary of the Treasury shall deposit such amount in the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary of the Treasury as appropriate by the Secretary of Health and Human Services.". (c) INTERNAL REVENUE CODE PROVISIONS.— (1) IN GENERAL.—Subsection (d) of section 6402 of the Internal 26 USC 6402. Revenue Code of 1986 (relating to collection of debts owed to Federal agencies) is amended— (A) in paragraph (1), by striking "any OASDI overpay- ment and'; and (B) by striking paragraph (3) and inserting the following new paragraph: " (3) TREATMENT OF OASDI OVERPAYMENTS.— "(A) REQUIREMENTS.—Paragraph (1) shall apply with respect to an OASDI overpayment only if the requirements of paragraphs (1) and (2) of section 3720A(f) of title 31, United States Code, are met with respect to such overpayment. " (B) NOTICE; PROTECTION OF OTHER PERSONS FIUNG JOINT RETURN. — "(i) NOTICE.—In the case of a debt consisting of an OASDI overpayment, if the Secretary determines upon receipt of the notice referred to in paragraph (1) that the refund from which the reduction described in paragraph (1)(A) would be made is based upon a joint return, the Secretary shall— "(I) notify each taxpayer filing such joint return that the reduction is being made from a refund based upon such return, and "(II) include in such notification a description of the procedures to be followed, in the case of a joint return, to protect the share of the refund which may be payable to another person. "(ii) ADJUSTMENTS BASED ON PROTECTIONS GIVEN TO OTHER TAXPAYERS ON JOINT RETURN. —If the other person filing a joint return with the person owing the OASDI overpayment takes appropriate action to secure his or her proper share of the refund subject to reduction under this subsection, the Secretary shall pay such share to such other person. The Secretary shall deduct the amount of such payment from amounts which are derived from subsequent reductions in refunds under this subsection and are payable to a trust fund referred to in subparagraph (C). " (C) DEPOSIT OF AMOUNT OF REDUCTION INTO APPROPRIATE TRUST FUND.— In lieu of payment, pursuant to paragraph (1)(B), of the amount of any reduction under this subsection to the Secretary of Health and Human Services, the Secretary shall deposit such amount in the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund, whichever is certified to the Secretary as appropriate by the Secretary of Health and Human Services. "(D) OASDI OVERPAYMENT.— For purposes of this paragraph, the term 'OASDI overpayment' means any overpay- ment of benefits made to an individual under title II of the Social Security Act.".