CFR›Title 40›Chapter I›Part 13›Subpart H ContainsSections 13.34–13.40CorpusDaily eCFRDisplayed edition2026-04-27Last updated2026-04-27 Subpart H—Referral of Debts to IRS for Tax Refund Offset Sections 13.34 § 13.34 Purpose. 13.35 § 13.35 Applicability and scope. 13.36 § 13.36 Administrative charges. 13.37 § 13.37 Notice requirement before offset. 13.38 § 13.38 Review within the Agency. 13.39 § 13.39 Agency determination. 13.40 § 13.40 Stay of offset. Source59 FR 651, Jan. 5, 1994, unless otherwise noted. Previous G Subpart G—Referrals