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Treatise on Federal Nontax Debt Collection Law


Fiscal Service will publish this Treatise incrementally in several parts. We will expand the Table of Contents as we draft new chapters. You may access completed chapters using the active links below. These chapters represent the views of the Bureau of the Fiscal Service. They do not necessarily reflect the official policy or position of the Department of Treasury.

We welcome comments on the treatise chapters, including whether you find them helpful. Please submit any comments to TreatiseComments@fiscal.treasury.gov.

Table of Contents

IntroductionPDF document

AcknowledgementsPDF document

Part I. Foundational Concepts Applicable to Federal Nontax Debt CollectionPDF document

Part II. Elements of a Federal Nontax Debt

  • Chapter A. Definitions of Debt, Debtor, Delinquency
  • Chapter B. Federal Priority Statute
  • Chapter C. Deceased Debtors
  • Chapter D. Bankrupt Debtors
  • Chapter E. Entities Out of Business
  • Chapter F. Interest, Penalties & Costs
Part III. Federal Nontax Debt Collection Process
  • Chapter A. Contact with the Debtor and Information Gathering
  • Chapter B. Payment and Resolution of Debt
  • Chapter C. Administrative Debt Collection Remedies and Processes
Part IV. Suspension and Termination of Collection ActionPDF document


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