Title 20

PART 366 Part 366 - Collection Of Debts By Federal Tax Refund Offset

PART 366 - COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET Authority:45 U.S.C. 231f(b)(5); 31 U.S.C. 3720A. Source:54 FR 397, Jan. 6, 1989, unless otherwise noted.

Authority: 45 U.S.C. 231f(b)(5); 31 U.S.C. 3720A.
Source: 54 FR 397, Jan. 6, 1989, unless otherwise noted.

20:1.0.2.12.70.0.155.1	SECTION 366.1	366.1 Notification to Internal Revenue Service.
20:1.0.2.12.70.0.155.2	SECTION 366.2	366.2 Past-due legally enforceable debt.
20:1.0.2.12.70.0.155.3	SECTION 366.3	366.3 Reasonable attempt to notify.
20:1.0.2.12.70.0.155.4	SECTION 366.4	366.4 Notification to debtor.
20:1.0.2.12.70.0.155.5	SECTION 366.5	366.5 Consideration of evidence.
20:1.0.2.12.70.0.155.6	SECTION 366.6	366.6 Change in notification to Internal Revenue Service.