CFR›Title 12›Chapter X›Part 1073›Subpart E ContainsSection 1073.501CorpusDaily eCFRDisplayed edition2026-05-12Last updated2026-05-12 Subpart E—Tax Refund Offset Sections 1073.501 § 1073.501 Tax refund offset. Previous D Subpart D—Administrative Wage Garnishment