---
kind: "section"
citation: "20 C.F.R. § 408.945"
title: "20"
number: "408.945"
heading: "When will we suspend tax refund offset?"
url: "https://uscodex.org/cfr/20/408.945"
---

# §408.945. When will we suspend tax refund offset?


If, within 60 days of the date of the notice described in [§ 408.941](/cfr/20/408.941.md) of this subpart, you notify us that you are exercising a right described in [§ 408.942(a)](/cfr/20/408.942.md?p=a) of this subpart and submit evidence pursuant to [§ 408.942(b)](/cfr/20/408.942.md?p=b) of this subpart or request a waiver under [§ 408.910](/cfr/20/408.910.md) of this subpart, we will suspend any notice to the Department of the Treasury until we have issued written findings that affirm that an overpayment is past due and legally enforceable and, if applicable, make a determination that a waiver request cannot be granted.


## Notes

### Authority

Authority: Secs. 702(a)(5), 808, and 1147 of the Social Security Act (42 U.S.C. 902(a)(5), 1008, and 1320b-17); 31 U.S.C. 3716; 31 U.S.C. 3720A.

### Source

Source: 69 FR 25955, May 10, 2004, unless otherwise noted.

### Source

Source: 68 FR 16418, Apr. 4, 2003, unless otherwise noted.