Collections
Code of Federal Regulations
Title 20
Chapter II
Subchapter F
Part 366
20 C.F.R. Part 366
Collection of Debts by Federal Tax Refund Offset
366.1
Notification to Internal Revenue Service.
366.2
Past-due legally enforceable debt.
366.3
Reasonable attempt to notify.
366.4
Notification to debtor.
366.5
Consideration of evidence.
366.6
Change in notification to Internal Revenue Service.
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