Sec.  1.1926   Scope.

   (a)  Coverage. This section applies to the Commission and employees as
   defined by  Sec. 1.1901.

   (b)  Applicability. This section and 5 U.S.C. 5514 apply in recovering
   certain debts by offset, except where the employee consents to the recovery,
   from  the  current  pay  account  of  that  employee. Because it is an
   administrative offset, debt collection procedures for salary offset which
   are  not  specified  in  5 U.S.C. 5514 and these regulations should be
   consistent with the provisions of the Federal Claims Collection Standards
   (31 CFR parts 900–904).

   (1) Excluded debts or claims. The procedures contained in this section do
   not apply to debts or claims arising under the Internal Revenue Code of
   1954, as amended (26 U.S.C. 1 et seq. ), the Social Security Act (42 U.S.C.
   301 et seq. ) or the tariff laws of the United States, or to any case where
   collection  of  a  debt by salary offset is explicitly provided for or
   prohibited by another statute ( e.g. travel advances in 5 U.S.C. 5705 and
   employee training expenses in 5 U.S.C. 4108).

   (2) Section 1.1926 does not preclude an employee from requesting waiver of
   an erroneous payment under 5 U.S.C. 5584, 10 U.S.C. 2774, or 32 U.S.C. 716,
   or in any way questioning the amount or validity of a debt, in the manner
   prescribed by the Commissioner. Similarly, this subpart does not preclude an
   employee from requesting waiver of the collection of a debt under any other
   applicable statutory authority.

   (c) Time limit. Under 31 CFR 901.3(a)(4) offset may not be initiated more
   than  10  years after the Government's right to collect the debt first
   accrued, unless an exception applies as stated in section 901.3(a)(4).