Code of Federal Regulations (Last Updated: November 8, 2024) |
Title 49 - Transportation |
Subtitle B - Other Regulations Relating to Transportation |
Chapter X - Surface Transportation Board |
SubChapter A - General Rules and Regulations |
Part 1018 - Debt Collection |
Subpart G - Tax Refund Offset |
§ 1018.90 - Purpose.
Latest version.
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§ 1018.90 Purpose.
This subpart establishes procedures for the Board to refer past-due debts to the Internal Revenue Service (IRS) for the offset against the income tax refunds of persons owing debts to the Board. It specifies the Board's procedures and the rights of the debtor applicable to claims for the payment of debts owed to the Board.