29 C.F.R. § 1650.206 Notification to Internal Revenue Service.
Title 29 - Labor
(a) Except as noted in paragraph (b) of this section, after EEOC's initial notification and referral of a debt to IRS for offset against a debtor's Federal income tax refund, EEOC will promptly notify IRS of any changes in the notification, if EEOC— (1) Determines that an error has been made with respect to the information contained in the notification; (2) Receives a payment or credits a payment to the account of the debtor named in the notification that reduces the amount of the debt referred to IRS for offset; (3) Receives notification that the individual owing the debt has filed for bankruptcy under title 11 of the United States Code or has been adjudicated bankrupt and the debt has been discharged; (4) Receives notification that an offset was made at a time when the automatic stay provisions of 11 U.S.C. 362 were in effect; or (5) Refunds all or part of the offset amount to the debtor. (b) EEOC shall not request the IRS to increase the amount of a debt owed by a debtor named in EEOC's original notification to IRS. (c) If the amount of a debt is reduced after referral by EEOC and offset by the IRS, EEOC will refund to the debtor any excess amount and will promptly notify the IRS of any refund made by EEOC.
Title 29: Labor
PART 1650—DEBT COLLECTION
Subpart B—Procedures for the Collection of Debts by Federal Tax Refund Offset
§ 1650.206 Notification to Internal Revenue Service.
