---
kind: "section"
citation: "12 C.F.R. § 1073.501"
title: "12"
number: "1073.501"
heading: "Tax refund offset."
url: "https://uscodex.org/cfr/12/1073.501"
---

# §1073.501. Tax refund offset.


The provisions of 26 U.S.C. [6402(d)](/usc/26/6402.md?p=d) and [31](/usc/26/31.md) 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](/usc/31/3720A.md) under the procedures established in [31 CFR 285.2](/cfr/31/285.2.md).


## Notes

### 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.