12 CFR 1073.501

§ 1073.501 Tax refund offset.

United States · 12 CFR — Banks and Banking · Status: effective

Cite this

Citation: 12 CFR 1073.501, § 1073.501 Tax refund offset, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/49880
Permanent ID: ys:prov:49880@1
SHA-256: 82b7cf02311049db5afb280ec28e06a1dfd5f00fbad5249a9ec15b0e5ba6103e

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Full text

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.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.