Section 30.28 - When may the Secretary offset before completing the procedures under Sections 30.22-30.27?(a) The Secretary may offset before completing the procedures otherwise required by §§ 30.22-30 .27 if:(1) Failure to offset would substantially prejudice the Government's ability to collect the debt; and(2) The amount of time remaining before the payment by the United States which is subject to offset does not reasonably permit completion of the procedures under §§ 30.22-30 .27.(b) If the Secretary offsets under paragraph (a) of this section, the Secretary:(1) Promptly completes the procedures under §§ 30.22-30 .27 after initiating the offset; and(2) Refunds any amounts recovered under the offset that are later found not to be owed to the United States. Authority: 20 U.S.C. 1221e-3(a)(1) and 1226a-1 , 31 U.S.C. 3716(b)