---
kind: "section"
citation: "12 C.F.R. § 1208.50"
title: "12"
number: "1208.50"
heading: "Authority and scope."
url: "https://uscodex.org/cfr/12/1208.50"
---

# §1208.50. Authority and scope.


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 delinquent debt owed the Federal Government from the tax refund due a taxpayer when other collection efforts have failed to recover the amount due. In addition, FHFA is authorized to collect debts by means of administrative offset under [31 U.S.C. 3716](/usc/31/3716.md) and, as part of the debt collection process, to notify the United States Department of Treasury's Financial Management Service of the amount of such debt for collection by tax refund offset.


## Notes

### Authority

Authority: 5 U.S.C. 5514; 12 U.S.C. 4526; 26 U.S.C. 6402(d); 31 U.S.C. 3701-3720D; 31 CFR 285.2; 31 CFR Chapter IX.