(b) That is at least $25.00; and
(c) That the agency has made reasonable efforts to collect by:
(2) Notifying, or making a reasonable attempt to notify, the debtor that the debt is past-due, and unless repaid within 60 days after the date of the notice, will be referred to Treasury for tax refund offset;
(3) Giving the debtor at least 60 days from the date of notification to present evidence that all or part of the debt is not past-due or legally enforceable, considering any evidence presented by such debtor, and determining that an amount of such debt is past-due and legally enforceable; and
(4) Providing the debtor with an opportunity to make a written agreement to repay the amount of the debt.
