47 C.F.R. § 1.1951 Offset against tax refunds.
Title 47 - Telecommunication
The Commission will take action to effect administrative offset against tax refunds due to debtors under 26 U.S.C. 6402, in accordance with the provisions of 31 U.S.C. 3720A and Treasury Department regulations.
Title 47: Telecommunication
PART 1—PRACTICE AND PROCEDURE
Subpart O—Collection of Claims Owed the United States
Cooperation With the Internal Revenue Service
§ 1.1951 Offset against tax refunds.
