StacksVerified U.S. regulatory reference

20 CFR §408.946

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
If your tax refund is insufficient to recover an overpayment in a given year, the case will remain with the Department of the Treasury for succeeding years, assuming that all criteria for certification are met at that time.