Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 29 - Labor |
Subtitle B - Regulations Relating to Labor |
Chapter XL - Pension Benefit Guaranty Corporation |
SubChapter L - Internal and Administrative Rules and Procedures |
Part 4903 - Debt Collection |
Subpart C - Procedures for Offset of PBGC Payments To Collect Debts Owed to Other Federal Agencies |
§ 4903.33 - Referral of debt for tax refund offset.
Latest version.
-
The Director of the Financial Operations Department (or a department official designated by the Director) will refer debts to the IRS for refund offset, and will correct referrals, in accordance with IRS regulations (26 CFR 301.6402-6(e) and (f)).