Special Procedures for Distribution of Refunds | Midpage

Collections
Code of Federal Regulations

Subpart V

Special Procedures for Distribution of Refunds

205.280Purpose and scope.205.281Petition for implementation of special refund procedures.205.282Evaluation of petition by the Office of Hearings and Appeals.205.283Applications for refund.205.284Processing of applications.205.285Effect of failure to file a timely application.205.286Limitations on amount of refunds.205.287Escrow accounts, segregated funds and other guarantees.205.288Interim and ancillary orders.