§ 416.586. Tax refund insufficient to cover amount of overpayment.
44 words·~1 min read·
/us/cfr/t20/s§ 416.586·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
If a tax refund is insufficient to recover an overpayment in a given year, the case will remain with the Department of the Treasury for succeeding years, assuming that all criteria for certification are met at that time. [62 FR 49440, Sept. 22, 1997]