§ 1951.132 - Form FmHA or its successor agency under Public Law 103-354 389-760, Annual Unprocessable Report IRS Offset, RC 822-C.

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This report lists those borrowers who were referred to IRS for offset, but were returned by IRS as evidenced by the applicable error code. These borrowers will not be offset by IRS. This report should be retained by each field office. It is not necessary to complete Form FmHA or its successor agency under Public Law 103-354 1951-43 for borrowers listed on this report.

                    
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