§ 416.586 - Tax refund insufficient to cover amount of overpayment.

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§ 416.586 Tax refund insufficient to cover amount of overpayment.

If a tax refund is insufficient to recover an overpayment in a given year, the case will remain with the Department of the Treasury for succeeding years, assuming that all criteria for certification are met at that time.

[62 FR 49440, Sept. 22, 1997]

                    
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§ 416.586 - Tax refund insufficient to cover amount of overpayment.

§ 416.586 Tax refund insufficient to cover amount of overpayment.