20 CFR 404.526

§ 404.526 Tax refund insufficient to cover amount of overpayment.

United States · 20 CFR — Employees' Benefits · Status: effective

Cite this

Citation: 20 CFR 404.526, § 404.526 Tax refund insufficient to cover amount of overpayment, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/78350
Permanent ID: ys:prov:78350@1
SHA-256: a43e3de2abac58b0800ff80007ae88c5d8b0e69b1200159220db9f4995dc8c9d

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.

Legislative history

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