CFR›Title 5›Chapter VI›Part 1639›Subpart C ContainsSections 1639.40–1639.42CorpusDaily eCFRDisplayed edition2026-04-24Last updated2026-04-24 Subpart C—Tax Refund Offset Sections 1639.40 § 1639.40 Applicability and scope. 1639.41 § 1639.41 Procedures for tax refund offset. 1639.42 § 1639.42 Notice requirements before tax refund offset. Previous B Subpart B—Salary Offset Next D Subpart D—Administrative Offset