USA v. Anne Hankins

Filing

FILED OPINION (M. MARGARET MCKEOWN, WILLIAM A. FLETCHER and JENNIFER A. DORSEY) AFFIRMED. Judge: MMM Authoring. FILED AND ENTERED JUDGMENT. [10460859]

Case: 15-30345, 06/06/2017, ID: 10460859, DktEntry: 27-2, Page 1 of 5
Introduction to Fiscal

Careers

A-Z Index

Home

Glossary

About Us

Training & Events

Our Programs

Related Websites

Reports & Publications

Our Services

Search:

News

Contact Us

Our Services
Government Agencies
Payments
Revenue Collections
Investments

Treasury Offset Program (TOP)

Debt Collection
DMS Programs
Do Not Pay
Centralized Receivables
Service
Treasury Offset Program
Debt Collection Legal
Authorities Quick
Reference Charts
TOP State Programs
TOP Child-Support
Enforcement

NOTICE: If you recently received a letter from the Veterans Health Administration (VHA) notifying you that
a payment may be intercepted through the Treasury Offset Program (TOP) to a pay a delinquent debt owed
to the VHA, please visit this link for more information.

What Is the Treasury Offset Program?

7
ns
anki 31, 201
.H
v
y
USA d on Ma
in
cited archive
5
How Does3034Work?
5- TOP
1
No.
Fiscal Service disburses federal payments, such as federal tax refunds, for agencies making federal payments

The Treasury Offset Program is a centralized offset program, administered by the Bureau of the Fiscal
Service's Debt Management Services (DMS), to collect delinquent debts owed to federal agencies and states
(including past-due child support), in accordance with 26 U.S.C. § 6402(d) (collection of debts owed to federal
agencies), 31 U.S.C. § 3720A (reduction of tax refund by amount of the debts), and other applicable laws.

(known as "payment agencies"), such as the Internal Revenue Service. "Creditor agencies," such as the
Department of Education, submit delinquent debts to the Fiscal Service for collection and inclusion in TOP and
certify that such debts qualify for collection by offset (the reduction or withholding of a payment).

State Agencies in TOP
as Debtors: How to
Resolve Debts Owed by
States to the Federal
Government
State Unemployment
Insurance
Compensation Debts
TOP "Offsets Matter"
Newsletter

Translate

Cross-Servicing
Resources & Tools
Contact DMS
Frequently Asked
Questions

Payment agencies prepare and certify payment vouchers to Fiscal Service and disbursing officials at other
federal agencies that are non-Treasury disbursed (such as the Department of Defense), who then disburse
payments. The payment vouchers contain information about the payment including the Tax Identification
Number (TIN) and name of the recipient.
Before an eligible federal payment is disbursed to a payee, disbursing officials compare the payment
information with debtor information, which has been supplied by the creditor agency, in Fiscal Service's
delinquent debtor database. If the payee's TIN and name match the TIN and name of a debtor, the disbursing

Case: 15-30345, 06/06/2017, ID: 10460859, DktEntry: 27-2, Page 2 of 5

Government-wide Accounting

official offsets (withholds) the payment, in whole or in part, to satisfy the debt, to the extent legally allowed.
Fiscal Service transmits amounts collected through offset to the appropriate creditor agencies. Fiscal Service
maintains information about the delinquent debt in the TOP delinquent debtor database and continues to offset
eligible federal payments until the creditor agency suspends or terminates debt collection or offset activity for
the debt.

Financial Innovation &
Transformation
Institutions & Businesses

A creditor agency will suspend collection if the debt is subject to a bankruptcy stay or if other reasons justify
suspension. A creditor agency will terminate collection of a debt if it is paid in full, compromised, discharged, or
if other reasons justify termination.

Individuals

Where Does the Fiscal Service Get the Authority to Offset Federal
Payments?
The federal government's administrative debt collection activities are governed by a number of federal laws.
Fiscal Service, as the central disbursing agency of the federal government is required to perform such offset
pursuant to 31 U.S.C. § 3716(c).
Other applicable legal authorities for TOP can be viewed in the TOP Legal Authorities Quick Reference.

What are TOP's Program Rules, Requirements and Payment
Exemptions?
Fiscal Service's Summary of TOP's Program Rules and Requirements explains the general rules applicable to
TOP, due process prerequisites, offset amounts (percent of payments that may be offset by debt type) and
TOP payment exemptions.
Payments Exempt from Offset by Federal Law

Frequently Asked Questions about TOP

7
ns
anki 31, 201
.H
v
y
For Federal Agencies
USA d on Ma
in
cited archive
For State Agencies
345
5-30
o. 1
IfN have questions regarding the offset of your federal tax refund or offset of another U.S. governmentyou
TOP General Information

issued payment, you can call our Treasury Offset Program (TOP) Call Center to obtain agency contact
information during our customer service hours.

Have Questions about an Offset?
Toll Free: 800-304-3107
Hearing impaired customers may use the Federal Relay Service by dialing 800-877-8339 to reach a
Communications Assistant (CA) who will dial the toll free number.

Related Topics & Helpful Links
Offset of EAJA Payments
Overview of the centralized offset of payments representing reimbursement of attorney's fees and costs under
the Equal Access to Justice Act.

Fiscal Service Items
Home
About Us

Fiscal Service Websites
FAQs

Other Treasury Bureaus

Other Government Websites

TreasuryDirect.gov

The Alcohol and Tobacco Tax and
Trade Bureau

USA.gov

Administrative Resource Center

USAJOBS.gov

Case: 15-30345, 06/06/2017, ID: 10460859, DktEntry: 27-2, Page 3 of 5

Careers
(ARC)

Bureau of Engraving & Printing

OPM.gov

Do Not Pay

Community Development Financial
Institutions Fund

MyMoney.gov

Freedom of Information Act Related Websites

Financial Crimes Enforcement
Network (FinCen)

Regulations.gov

News

Internal Revenue Service

PaymentAccuracy.gov

Contact Us

Office of The Comptroller of the
Currency

BusinessUSA.gov

Site Map
Accessibility Statement

U.S. Mint

Our Programs

A-Z Index

Reports & Publications

Glossary

Our Services

Training & Events

Privacy Policy
Privacy Impact
Assessments

Last Updated March 17, 2017

7
ns
anki 31, 201
.H
v
y
USA d on Ma
in
cited archive
345
5-30
1
No.

Data.gov

No Fear Act

Case: 15-30345, 06/06/2017, ID: 10460859, DktEntry: 27-2, Page 4 of 5
Contact Us

Help

Home : Business Services : Corp Search : Corp Information

Entity Summary Information

Print Page

Select the buttons below to file or
place an order.
HORTON & ASSOCIATES L.L.C.

To view Entity Details there will
be a $5.00 charge and you will
need to click on VIEW ENTITY
DETAILS button at the bottom
of the page.

Details
Filing Number:

3500644719

If you are ordering documents
such as a "Certificate of Good
Standing" or "copies" you will
need to click on the ORDER
DOCUMENTS button at the
bottom of the page.

Name Type:

Legal Name

If you are filing a legal document
such
as
a
trade
name,
amendment, annual certificate,
etc., you will need to click on
FILE A DOCUMENT button at
the bottom of the page.

Status:

Inactive

Corp type:

Domestic Limited Liability Company

Jurisdiction:

Oklahoma

Formation Date:

11 May 2000

7
ns
anki 31, 201
.H
v
y
USA d on Ma
in
cited archive
345
5-30
1
No.
Registered Agent Information

Name:

Effective:

N/A

Address:

3232 NW 20TH

City, State , ZipCode:

View Entity Detail

S DEWAYNE HORTON

OKC

File a Document

Order Documents

OK

73107

New Search

Business Services

Executive Legislative

Agricultural Liens

Open Meetings

Administrative Rules

Entity Filings
Orders
Bulk Data
Records / Search
Summons
Apostilles
Forms
Territorial Images
Contact Information

State Questions
Legislature
Executive Branch
Pardon and Parole
Oaths
Tribal Agreements and
Compacts
Foreign Protection Order
Statutes
Constitution
Election Board
Contact Information

Effective Financing Statement
Secured Party Update
Online Services
Contact Information

Search Meetings
Daily Calendar
Post Meetings
Request ID/Password
Notice Forms
Contact Information

Online Code and Register
View Code
Search Code
View Registers (html)
View Registers (pdf)
Search Registers
Order Forms
Resources for Agencies
Resources for the Public
Citizen Participation in
Oklahoma’s Rulemaking Process
About the Office of
Administrative Rules
Contact Information

The Secretary of Native
American Affairs

International Protocol

Secretary Lopez

My Account

Protocol
Oklahoma Consular Corps
Sister States/Cities
Oklahoma and the World
Contact Information

Biography

Shopping Cart
My Work
Briefcase
Help

Charitable
Organizations
Charity Search
Charity Filings
Forms
Contact Information

Trademark
Trademark Filings
Orders
Bulk Data

Notary
Notary Getting Started
Notary Filings
Orders
Notary Search
Bulk Data
Notary FAQS

Tribal Leaders
Annual Report
Events
Tribal Compacts and
Agreements
Tribal Settlement
Contact Information

About Secretary of
State
Secretaries of State - Past and
Present
Contact Us
Direction/ Location
Helpful Links
State Holidays

Case: 15-30345, 06/06/2017, ID: 10460859, DktEntry: 27-2, Page 5 of 5
Site Map

Visit Ok.gov

Copyright © 2013 Oklahoma Secretary of State

Contact Us
Privacy Policy

Accessibility

Disclaimer

7
ns
anki 31, 201
.H
v
y
USA d on Ma
in
cited archive
345
5-30
1
No.

Help