12 C.F.R. § 1704.50 Authority and scope.
Title 12 - Banks and Banking
The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A authorize the Secretary of the Treasury to offset a delinquent debt owed the Federal Government from the tax refund due a taxpayer when other collection efforts have failed to recover the amount due.
Title 12: Banks and Banking
PART 1704—DEBT COLLECTION
Subpart D—Tax Refund Offset
§ 1704.50 Authority and scope.
