29 C.F.R. § 4903.33 Referral of debt for tax refund offset.
Title 29 - Labor
The Director of the Financial Operations Department (or a department official designated by the Director) will refer debts to the IRS for refund offset, and will correct referrals, in accordance with IRS regulations (26 CFR 301.6402–6(e) and (f)).
Title 29: Labor
PART 4903—DEBT COLLECTION
Subpart C—Tax Refund Offset
§ 4903.33 Referral of debt for tax refund offset.