29 C.F.R. § 102.168 Federal income tax refund offset; purpose and scope.
Title 29 - Labor
The regulations in this subpart specify the Agency procedures that will be followed in order to implement the Federal income tax refund offset procedures set forth in 26 U.S.C. 6402(d) of the Internal Revenue Code (Code), 31 U.S.C. 3720A, and 301.6402–6 of the Treasury Regulations on Procedure and Administration (26 CFR 301.6402–6). This statute and the implementing regulations of the Internal Revenue Service (IRS) at 26 CFR 301.6402–6 authorize the IRS to reduce a tax refund by the amount of a past-due legally enforceable debt owed to the United States. The regulations apply to past-due legally enforceable debts owed to the Agency by individuals and business entities. The regulations are not intended to limit or restrict debtor access to any judicial remedies to which he or she may otherwise be entitled.
Title 29: Labor
PART 102—RULES AND REGULATIONS, SERIES 8
Subpart V—Debt Collection Procedures By Federal Income Tax Refund Offset
§ 102.168 Federal income tax refund offset; purpose and scope.
