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20 CFR 422.827

§ 422.827 Offset against tax refunds.

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

Taxation
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20 CFR 422.827, § 422.827 Offset against tax refunds, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/80092
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Full text

We will take action to effect Administrative Offset against tax refunds due to debtors in accordance with the provisions of 31 U.S.C. 3720A through referral for centralized Administrative Offset under § 422.825.

Legislative history

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