CFR›Title 34›Subtitle A›Part 30›Subpart C›Subject Group IRS Tax Refund Offset Procedures ContainsSection 30.33CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Sections 30.33 § 30.33 What procedures does the Secretary follow for IRS tax refund offsets? Previous General Offset Procedures General Offset Procedures Next Procedures for Reporting Debts to Consumer Reporting Agencies Procedures for Reporting Debts to Consumer Reporting Agencies