49 C.F.R. § 1018.90 Purpose.
Title 49 - Transportation
This subpart establishes procedures for the Board to refer past-due debts to the Internal Revenue Service (IRS) for the offset against the income tax refunds of persons owing debts to the Board. It specifies the Board's procedures and the rights of the debtor applicable to claims for the payment of debts owed to the Board.
Title 49: Transportation
PART 1018—DEBT COLLECTION
Subpart G—Tax Refund Offset
§ 1018.90 Purpose.
