---
kind: "section"
citation: "10 C.F.R. § 1015.209"
title: "10"
number: "1015.209"
heading: "Tax refund offset."
url: "https://uscodex.org/cfr/10/1015.209"
---

# §1015.209. Tax refund offset.

- (a) DOE may authorize the Internal Revenue Service (IRS) to offset a tax refund to satisfy delinquent debt in accordance with [31 U.S.C. 3720A](/usc/31/3720A.md), Reduction of Tax Refund by Amount of Debt. Treasury has issued regulations implementing the tax refund offset as part of Treasury's mandatory centralized offset at [31 CFR 285.2](/cfr/31/285.2.md), Offset of Tax Refund to Collect Past-Due, Legally Enforceable Non-tax Debt. DOE has adopted 31 U.S.C. [3720A](/usc/31/3720A.md) and [31](/usc/31/31.md) CFR 285.2 in their entirety. The due process requirements of [31 U.S.C. 3720A](/usc/31/3720A.md) are contained in §§ [1015.203(b)(4)](/cfr/10/1015.203.md?p=b-4), and [1015.203(e)](/cfr/10/1015.203.md?p=e) of this part.
- (b) As described in [§ 1015.201(e)](/cfr/10/1015.201.md?p=e) of this part, under the DCIA ([31 U.S.C. 3711(g)](/usc/31/3711.md?p=g)), DOE is required to transfer all debts over 180 days delinquent to Treasury for purposes of debt collection (i.e., cross-servicing). As part of its regular debt collection procedures, Treasury may use tax refund offset on behalf of DOE.

## Notes

### Authority

Authority: 31 U.S.C. 3701, 3711, 3716, 3717, 3718, and 3720B; 42 U.S.C. 2201 and 7101, et seq.; 50 U.S.C. 2401 et seq.

### Source

Source: 68 FR 48533, Aug. 14, 2003, unless otherwise noted.