(b) This procedure does not apply to debts or claims arising under:
- (1) The Internal Revenue Code (26 U.S.C. 1 et seq.);
- (2) The Social Security Act (42 U.S.C. 301 et seq.);
- (3) The tariff laws of the United States; or
- (4) To any case where collection of a debt by salary offset is explicitly provided for or prohibited by another statute (e.g., travel advances in 5 U.S.C. 5705 and employee training expenses in 5 U.S.C. 4108).