Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 40 - Protection of Environment |
Chapter I - Environmental Protection Agency |
SubChapter A - General |
Part 13 - Claims Collection Standards |
Subpart H - Referral of Debts to IRS for Tax Refund Offset |
§ 13.40 - Stay of offset.
Latest version.
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§ 13.40 Stay of offset.
If the debtor timely notifies the EPA that he or she is exercising the right described in § 13.38(a) and timely submits evidence in accordance with § 13.38(b), any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends its original determination.