Daily eCFR

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

29 CFR Part 102 Subpart V

Citation29 CFR Part 102 Subpart V

ContainsSections § 102.168–§ 102.176

CorpusDaily eCFR

Displayed edition2026-09-24

Last updated2026-09-24

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]

Authority29 U.S.C. 151, 156. Section 102.117 also issued under 5 U.S.C. 552(a)(4)(A), and § 102.119 also issued under 5 U.S.C. 552a(j) and (k). Sections 102.143 through 102.155 also issued under 5 U.S.C. 504(c)(1).

Source62 FR 55166, Oct. 23, 1997, unless otherwise noted.