StacksVerified U.S. regulatory reference

20 CFR §404.526

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