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e-CFR data is current as of July 6, 2020

Title 47Chapter ISubchapter APart 1Subpart O → §1.1951


Title 47: Telecommunication
PART 1—PRACTICE AND PROCEDURE
Subpart O—Collection of Claims Owed the United States


§1.1951   Offset against tax refunds.

The Commission will take action to effect administrative offset against tax refunds due to debtors under 26 U.S.C. 6402, in accordance with the provisions of 31 U.S.C. 3720A and Treasury Department regulations.

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