---
kind: "section"
citation: "40 C.F.R. § 13.40"
title: "40"
number: "13.40"
heading: "Stay of offset."
url: "https://uscodex.org/cfr/40/13.40"
---

# §13.40. Stay of offset.


If the debtor timely notifies the EPA that he or she is exercising the right described in [§ 13.38(a)](/cfr/40/13.38.md?p=a) and timely submits evidence in accordance with [§ 13.38(b)](/cfr/40/13.38.md?p=b), any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends its original determination.


## Notes

### 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.