Code · CFR · Title 12 — Banks and Banking · Part 1073 — Procedures for Bureau Debt Collection · § 1073.501

§ 1073.501. Tax refund offset.

57 words·~1 min read·/us/cfr/t12/s§ 1073.501·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A authorize the Secretary of the Treasury to offset a debt owed to the United States Government from the tax refund due a taxpayer. The Director may administer tax refund offsets in accordance with the requirements of 31 U.S.C. 3720A under the procedures established in 31 CFR 285.2.

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U.S. Code

Authority to make credits or refunds
§ 6402

CFR

Offset of tax refund payments to collect past-due, legally enforceable nontax debt.
§ 285.2

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31 USC 3720A

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cites case law

§ 1073.501

Tax refund offset.

U.S.C.§ 6402

C.F.R.§ 285.2

Cite31 USC 3720A

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