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Title 16 Part 1 → Subpart Q → §1.120

Title 16 → Chapter I → Subchapter A → Part 1 → Subpart Q → §1.120

Electronic Code of Federal Regulations e-CFR

Title 16 Part 1 → Subpart Q → §1.120

e-CFR data is current as of July 18, 2019

Title 16Chapter ISubchapter APart 1Subpart Q → §1.120


Title 16: Commercial Practices
PART 1—GENERAL PROCEDURES
Subpart Q—Tax Refund Offset


§1.120   Purpose.

This subpart establishes procedures for the Commission's referral of past-due legally enforceable debts to the Department of the Treasury's Bureau of the Fiscal Service (Fiscal Service) for offset against the tax refund payments of the debtor, consistent with applicable Fiscal Service regulations and definitions set forth in 31 CFR 285.2 and 285.5.