§ 1951.121 - Internal Revenue Service (IRS) offset.

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The IRS can reduce a taxpayer's overpayment of tax by the amount of any legally enforceable debt owed to a Federal agency. This subpart establishes procedures to implement IRS offsets. Borrowers referred to IRS for offset will continue to be serviced as required by § 1951.312 of subpart G of part 1951 of this chapter.

                    
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