41 C.F.R. § 105-56.020 Priorities.
Title 41 - Public Contracts and Property Management
(a) A levy pursuant to the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) takes precedence over other deductions under this subpart. (b) When a salary payment may be reduced to collect more than one debt, amounts offset under this subpart will be applied to a debt only after amounts offset have been applied to satisfy past due child support debts assigned to a State pursuant to the Social Security Act under 42 U.S.C. 602(a)(26) or 671(a)(17).
Title 41: Public Contracts and Property Management
PART 105–56—SALARY OFFSET FOR INDEBTEDNESS OF FEDERAL EMPLOYEES TO THE UNITED STATES
Subpart B—Centralized Salary Offset (CSO) Procedures—GSA as Creditor Agency
§ 105-56.020 Priorities.
