§ 408.905. Will we withhold or adjust an underpayment to reduce an overpayment if that overpayment occurred in a different period?
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/us/cfr/t20/s§ 408.905·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
We will withhold or adjust any underpayment due you to reduce any overpayment to you that we determine for a different period, unless we have waived recovery of the overpayment under the provisions of §§ 408.910 through 408.914.