---
kind: "section"
citation: "49 C.F.R. § 1018.96"
title: "49"
number: "1018.96"
heading: "Stay of offset."
url: "https://uscodex.org/cfr/49/1018.96"
---

# §1018.96. Stay of offset.


If the debtor timely notifies the Board that the debtor is exercising the right described in [§ 1018.94(a)](/cfr/49/1018.94.md?p=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

### 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.