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Federal regulations · Through 2026-08-25 · Newer source version available

12 CFR 1073.501: Tax refund offset.

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Where this section sits in the code
  1. Title 12—Banks and Banking
  2. CHAPTER X—CONSUMER FINANCIAL PROTECTION BUREAU
  3. PART 1073—PROCEDURES FOR BUREAU DEBT COLLECTION
  4. Subpart E—Tax Refund Offset

The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A authorize the Secretary of the Treasury to offset a debt owed to the United States Government from the tax refund due a taxpayer. The Director may administer tax refund offsets in accordance with the requirements of 31 U.S.C. 3720A under the procedures established in 31 CFR 285.2.

Collected 2026-08-27T02:24:16Z. Source file · JSON

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