q. Overpayments. When a finance and accounting officer inadvertently makes an
erroneous payment to a military prisoner and the overpayment is not discovered until after the
check has been deposited in the prisoner's personal deposit fund account, a refund is obtained as
r. The custodian furnishes the prisoner a typed DA Form 1130-R covering the overpayment
or the balance in the prisoner's account, whichever is less. This form serves as a notice and
gives the prisoner an opportunity to voluntarily request a withdrawal from the deposit fund
account in order to refund the overpayment.
s. If the prisoner does not voluntarily sign and return the withdrawal request and other
efforts to collect the overpayment are unsuccessful, the custodian will prepare copies of DA
Form 1130-R, including a copy for the prisoner, with a copy of the typed notice originally
presented. When the request is properly accomplished and signed by the custodian, it will be
used for withdrawal of funds and as a voucher in support of the fund account. The withdrawal
check payable to "The Treasurer of the United States," will be delivered to the finance and
accounting officer after the appropriate entries have been made in the deposit fund records.
When the check does not fully refund the overpayment, the finance and accounting officer will
be notified when the check is delivered that the prisoner's fund are insufficient to make full
t. Levy by Internal Revenue Service. Under the provisions of Section 6331, Internal
Revenue Code of 1954 (68A Stat. 783; 26 USC 6331), a prisoner's funds on deposit in the
prisoner's personal deposit fund are subject to levy by the Internal Revenue Service to satisfy
delinquent income taxes due the United States government. In such instances, it is not
necessary to obtain the prisoner's consent prior to making a withdrawal of his personal funds.
Upon presentation of the Notice of Levy (United States Treasury Department Internal Revenue
Service Form 668A) to the custodian of the prisoner's personal deposit fund by an official of the
Internal Revenue Service, the prisoner will be given an opportunity to voluntarily request
withdrawal of funds to satisfy his indebtedness. If the prisoner refuses, the following
procedures will apply.
u. The custodian will ensure that sufficient copies of DA Form 1130-R are prepared,
including a copy for delivery to the prisoner concerned. The Notice of Levy will be used as a
voucher, and the date and voucher number will be entered in the lower right corner of the form.
Appropriate entries will be made on DA Form 1125-R, DA Form 1129-R, and DA Form 1131-
v. A check in the amount indicated on the notice of levy or in the amount of the prisoner's
funds on deposit, whichever is the lesser, made payable to the Internal Revenue Service will be
drawn, signed by the fund custodian, and delivered to the Internal Revenue Service official who
served the notice of the levy.
w. Prohibited Transactions. No part of the funds held in trust by the custodian may be used
for loans or investment purposes and no donations or contributions may be made or received.