StacksVerified U.S. regulatory reference

20 CFR §422.827

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