Subpart V—Debt Collection Procedures By Federal Income Tax Refund Offset

Sections

• 102.168
  § 102.168 Federal income tax refund offset; purpose and scope.
• 102.169
  § 102.169 Definitions.
• 102.170
  § 102.170 Agency referral to IRS for tax referral effect; Agency responsibilities.
• 102.171
  § 102.171 Cost shifting.
• 102.172
  § 102.172 Minimum referral amount.
• 102.173
  § 102.173 Relation to other collection efforts.
• 102.174
  § 102.174 Debtor notification.
• 102.175
  § 102.175 Agency review of the obligation.
• 102.176
  § 102.176 [Reserved]