StacksVerified U.S. regulatory reference

12 CFR §1073.501

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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.