---
kind: "unit"
title: "20"
title_heading: "Employees' Benefits"
key: "chII/subchF/part366"
level: "part"
label: "Part 366"
heading: "Collection of Debts by Federal Tax Refund Offset"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/20/chII-subchF-part366"
sections_count: 6
---

# Part 366 — Collection of Debts by Federal Tax Refund Offset

Title 20 C.F.R. — Employees' Benefits › Chapter II — Railroad Retirement Board › Subchapter F — Internal Administration, Policy and Procedures

## Sections

- [§366.1. Notification to Internal Revenue Service.](/cfr/20/366.1.md)
- [§366.2. Past-due legally enforceable debt.](/cfr/20/366.2.md)
- [§366.3. Reasonable attempt to notify.](/cfr/20/366.3.md)
- [§366.4. Notification to debtor.](/cfr/20/366.4.md)
- [§366.5. Consideration of evidence.](/cfr/20/366.5.md)
- [§366.6. Change in notification to Internal Revenue Service.](/cfr/20/366.6.md)