Source: 59 FR 47250, Sept. 15, 1994, unless otherwise noted.
The regulations in this subpart establish procedures to implement 31
U.S.C. 3720A. This statute together with implementing regulations of the
Internal Revenue Service (IRS) at 26 CFR 301.6402-6, authorizes the IRS
to reduce a tax refund by the amount of a past-due legally enforceable
debt owed to the United States. The regulations apply to past-due
legally enforceable debts owed to the Department by individuals and
business entities. The regulations are not intended to limit or restrict
debtor access to any judicial remedies to which he/she may otherwise be
entitled.
