§13.40. Stay of offset.
40 C.F.R. § 13.40
If the debtor timely notifies the EPA that he or she is exercising the right described in § 13.38(a) and timely submits evidence in accordance with § 13.38(b), any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends its original determination.
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.