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§ 1073.501 Tax refund offset.

12 CFR 1073.501

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  3. Title 12
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  5. Chapter X
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  7. Part 1073
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  9. Subpart E
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  11. 12 CFR 1073.501
Citation12 CFR 1073.501
CorpusDaily eCFR
Displayed edition2026-06-09
Last updated2026-06-09

§ 1073.501 Tax refund offset.

The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A authorize the Secretary of the Treasury to offset a debt owed to the United States Government from the tax refund due a taxpayer. The Director may administer tax refund offsets in accordance with the requirements of 31 U.S.C. 3720A under the procedures established in 31 CFR 285.2.