§1018.96. Stay of offset.
49 C.F.R. § 1018.96
If the debtor timely notifies the Board that the debtor is exercising the right described in § 1018.94(a) of this subpart, 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
Authority
Authority: 31 U.S.C. 3701, 31 U.S.C. 3711 et seq., 49 U.S.C. 1321, 31 CFR parts 900-904.
Source
Source: 58 FR 7749, Feb. 9, 1993, unless otherwise noted.