---
kind: "section"
citation: "7 C.F.R. § 3.90"
title: "7"
number: "3.90"
heading: "Reporting discharged debts to the Internal Revenue Service."
url: "https://uscodex.org/cfr/7/3.90"
---

# §3.90. Reporting discharged debts to the Internal Revenue Service.


When USDA discharges a debt, whether for the full value or less, it will report the discharge to the Internal Revenue Service (IRS) in accordance with current IRS instructions.


## Notes

### Authority

Authority: 26 U.S.C. 61; 31 U.S.C. 3720A.

### Authority

Authority: 5 U.S.C. 301; 7 U.S.C. 1506, 1981, 1981a, 1981d, and 2008h; 15 U.S.C. 714b; 31 U.S.C. 3701, 3711, 3716-18, and 3720B; and 31 CFR parts 285 and 901-904.

### Source

Source: 85 FR 36672, June 17, 2020, unless otherwise noted.