§ 17.156 - Stay of offset.  


Latest version.
  • If the debtor timely notifies the Secretary that he or she is exercising a right described in §17.152(a) and timely submits evidence in accordance with §17.152(b), any notice to the IRS or the Department of the Treasury will be stayed until the issuance of a written decision by the Administrative Judge which determines that a debt or part of a debt is past-due and legally enforceable.

    [67 FR 47435, July 18, 2002]