Sec. 1.1926  Scope.

    (a) Coverage. This section applies to agencies and employees as 
defined by Sec. 1.1901.
    (b) Applicability. This section and 5 U.S.C. 5514 apply in 
recovering certain

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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 (4 CFR parts 101-105).
    (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) Waiver requests and claims to the General Accounting Office. 
This section does not preclude an employee from requesting waiver of a 
salary overpayment 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 by 
submitting a subsequent claim to the General Accounting Office in 
accordance with procedures prescribed by the General Accounting Office. 
Similarly, in the case of other types of debts, it does not preclude an 
employee from requesting waiver, if waiver is available under any 
statutory provision pertaining to the particular debt being collected.
    (c) Time Limit. Under 4 CFR 102.3(b)(3) 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 
Sec. 102.3(b)(3).