The objective of this review was to evaluate the results of Federal Student Aid's (FSA) process for suspending involuntary collection and refunding payments involuntarily collected on defaulted Department-held loans in response to the Coronavirus pandemic. The information presented in this report was obtained and analyzed through interviews, documentation requests from the U.S. Department of Education (Department) and FSA's contracted defaulted student loan servicer. The period for FSA to suspend involuntary collection was March 13, 2020, through September 30, 2021 (referred to as "suspension period"). The review covered the results of FSA's process to suspend involuntary collection and refund payments involuntarily collected from March 13, 2020, through September 30, 2020. The inspection was performed from September 2020 through January 2021.