CFR›Title 34›Subtitle A›Part 30›Subpart C ContainsSubject groups General Offset Procedures–Procedures for Reporting Debts to Consumer Reporting AgenciesCorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart C—What Provisions Apply to Administrative Offset? Subject Groups General Offset Procedures General Offset Procedures Sections 30.20–30.31 IRS Tax Refund Offset Procedures IRS Tax Refund Offset Procedures Section 30.33 Procedures for Reporting Debts to Consumer Reporting Agencies Procedures for Reporting Debts to Consumer Reporting Agencies Section 30.35 Previous A Subpart A—General Next E Subpart E—What Costs and Penalties Does the Secretary Impose on Delinquent Debtors?