§  1.1926   Scope.

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