CFR›Title 20›Chapter II›Part 366 ContainsSections 366.1–366.6CorpusDaily eCFRDisplayed edition2026-05-07Last updated2026-05-07 PART 366—COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET Sections 366.1 § 366.1 Notification to Internal Revenue Service. 366.2 § 366.2 Past-due legally enforceable debt. 366.3 § 366.3 Reasonable attempt to notify. 366.4 § 366.4 Notification to debtor. 366.5 § 366.5 Consideration of evidence. 366.6 § 366.6 Change in notification to Internal Revenue Service. Authority45 U.S.C. 231f(b)(5); 31 U.S.C. 3720A.Source54 FR 397, Jan. 6, 1989, unless otherwise noted. Previous 365 Part 365—Enforcement of Nondiscrimination on the Basis of Handicap in Programs or Activities Conducted by the Railroad Retirement Board Next 367 Part 367—Recovery of Debts Owed to the United States Government by Administrative Offset