§ 1730.50 - Authority and scope.

Related Notices
- 03-8379. Final regulation. 03-8379. Public Disclosure of Financial and Other Information
- 99-16369. Interim regulation with request for comments. 99-16369. Debt Collection

Latest version.

The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A authorize the Secretary of the Treasury to offset a delinquent debt owed the Federal Government from the tax refund due a taxpayer when other collection efforts have failed to recover the amount due.

                    
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