29.514—Requests for waiver and/or compromise.
(a)
Right to request waiver and/or
compromise. Individuals who receive a demand
letter regarding an overpayment may ask the
Department to waive and/or compromise, in whole or
part, the amount of the overpayment.
(b) Requests for reconsideration.
Individuals who have filed a request for
reconsideration under § 29.512 may also request a
waiver and/or compromise under this section.
(c)
Form and timing of requests for
waiver and/or compromise. (1) A request for
waiver and/or compromise must be in writing and
must state the basis for the request. Individuals
making such requests will be given a full
opportunity to present any pertinent information
and documentation supporting their position and
should, to the extent possible, include such
information and documentation in their request.
Individuals seeking waiver or compromise of an
overpayment must also submit required financial
information identified in the demand letter.
(2)
A request for waiver or compromise must be
filed with the Department. If the request is sent
by mail, it must be postmarked within 60 calendar
days of the date of the demand letter. If the
request is hand delivered or delivered
electronically, it must be received within 60
calendar days of the date of the demand letter.
The Department may extend the time limit for
filing when the individual shows that he or she
was not notified of the time limit and was not
otherwise aware of it, or that he or she was
prevented by circumstances beyond his or her
control from making the request within the time
limit, or for other good and sufficient
reason.
(3)
When a request for waiver and/or compromise
under this section is properly filed before the
death of the debtor, it will be processed to
completion unless the relief sought is nullified
by the debtor's death.
(d)
Waiver and/or compromise
decisions. (1) The Department's decision on a
request for waiver and/or compromise will be based
upon the individual's written submissions,
evidence of record, and other pertinent available
information. An individual's request for waiver
will be evaluated by the standards set forth in §
29.521 through § 29.526. An individual's request
for compromise will be evaluated by the standards
set forth in the FCCS in 31 CFR part 902.
(ii)
Provide notice of whether the overpayment
will be waived or compromised, and the extent to
which the individual is still liable for the
overpayment, if at all;
(iii)
If the individual is determined to be
liable for all or a portion of the overpayment,
reaffirm or modify the conditions for the
collection of the overpayment previously proposed
in the demand letter; and
(iv)
Be issued within 120 calendar days from
the Department's receipt of a timely request for
waiver and/or compromise. This time limit does not
apply to requests for compromise that are referred
to the Department of Justice for consideration
pursuant to 31 CFR 902.1(b).