Treasury Offset Program is the centralized offset program administered by the Bureau of the Fiscal Service to collect delinquent debts owed to federal agencies and states by withholding payments owed to debtors by federal agencies and states, per 26 U.S.C. § 6402(d), 31 U.S.C. § 3716, 31 U.S.C. § 3720A, and other applicable laws.