§1073.501. Tax refund offset.
12 C.F.R. § 1073.501
The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A authorize the Secretary of the Treasury to offset a debt owed to the United States Government from the tax refund due a taxpayer. The Director may administer tax refund offsets in accordance with the requirements of 31 U.S.C. 3720A under the procedures established in 31 CFR 285.2.
Notes, amendments, and revision history
Authority
Authority: 5 U.S.C. 301; 5 U.S.C. 5514; 31 U.S.C. 3711, et seq.
Source
Source: 78 FR 41678, July 11, 2013, unless otherwise noted.