CFR›Title 49›Subtitle B›Chapter X›Part 1018›Subpart G ContainsSections 1018.90–1018.96CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Subpart G—Tax Refund Offset Sections 1018.90 § 1018.90 Purpose. 1018.91 § 1018.91 Applicability and scope. 1018.92 § 1018.92 Administrative charges. 1018.93 § 1018.93 Notice requirement before offset. 1018.94 § 1018.94 Review within the Board. 1018.95 § 1018.95 Board determination. 1018.96 § 1018.96 Stay of offset. Previous F Subpart F—Internal Revenue Service Procedure