Tax Refund Offset | Midpage

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Code of Federal Regulations

Subpart E

Tax Refund Offset

313.120Scope.313.121Definitions.313.122Notification of debt to FMS.313.123Certification and referral of debt.313.124Pre-offset notice and consideration of evidence.313.125No requirement for duplicate notice.313.126Referral of past-due, legally enforceable debt.313.127Correcting and updating referral.313.128Disposition of amounts collected.313.129-313.139[Reserved]