§13.34. Purpose.
40 C.F.R. § 13.34
This subpart establishes procedures for the Environmental Protection Agency (EPA) to refer past-due debts to the Internal Revenue Service (IRS) for offset against the income tax refunds of persons owing debts to EPA. It specifies the Agency procedures and the rights of the debtor applicable to claims for the payment of debts owed to EPA.
Notes, amendments, and revision history
Source
Source: 59 FR 651, Jan. 5, 1994, unless otherwise noted.
Authority
Authority: 5 U.S.C. 552a, 5512, and 5514; 31 U.S.C. 3711 et seq. and 3720A; 4 CFR parts 101-10.
Source
Source: 53 FR 37270, Sept. 23, 1988, unless otherwise noted.