22 C.F.R. § 309.22 Applicability and scope.
Title 22 - Foreign Relations
This subpart implements 31 U.S.C. 3720A which authorizes the Internal Revenue Service (IRS) to reduce a tax refund by the amount of a past-due legally enforceable debt owed to the United States.
Title 22: Foreign Relations
PART 309—CLAIMS COLLECTION
Subpart C—Tax Refund Offset
§ 309.22 Applicability and scope.
