CFR›Title 47›Chapter I›Part 1›Subpart O›Subject Group Cooperation With the Internal Revenue Service ContainsSections 1.1950–1.1952CorpusDaily eCFRDisplayed edition2026-07-13Last updated2026-07-13 Sections 1.1950 § 1.1950 Reporting discharged debts to the Internal Revenue Service. 1.1951 § 1.1951 Offset against tax refunds. 1.1952 § 1.1952 Use and disclosure of mailing addresses. Previous Administrative Offset—Consumer Reporting Agencies—Contracting for Collection Administrative Offset—Consumer Reporting Agencies—Contracting for Collection Next General Provisions General Provisions