{"data":{"id":"us/12-cfr-1073.501","jurisdiction":"us","citation":"12 CFR 1073.501","heading":"Tax refund offset.","body":"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.","path":["Title 12—Banks and Banking","CHAPTER X—CONSUMER FINANCIAL PROTECTION BUREAU","PART 1073—PROCEDURES FOR BUREAU DEBT COLLECTION","Subpart E—Tax Refund Offset"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"82b7cf02311049db5afb280ec28e06a1dfd5f00fbad5249a9ec15b0e5ba6103e","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-1073.401","next":"us/12-cfr-1074.2"},"notice":"GroundRules: Original legal text. Not legal advice."}