§ 404.526. Tax refund insufficient to cover amount of overpayment.
44 words·~1 min read·
/us/cfr/t20/s§ 404.526·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If a tax refund for a given taxable year is insufficient to recover an overpayment completely, the case will remain with the Department of the Treasury for offset, assuming that all criteria for offset continue to be met. [62 FR 64278, Dec. 5, 1997]