{"data":{"id":"us/40-cfr-13.40","jurisdiction":"us","citation":"40 CFR 13.40","heading":"Stay of offset.","body":"If the debtor timely notifies the EPA that he or she is exercising the right described in § 13.38(a) and timely submits evidence in accordance with § 13.38(b), any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends its original determination.","path":["Title 40—Protection of Environment","CHAPTER I—ENVIRONMENTAL PROTECTION AGENCY","SUBCHAPTER A—GENERAL","PART 13—CLAIMS COLLECTION STANDARDS","Subpart H—Referral of Debts to IRS for Tax Refund Offset"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-40.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:04Z","sha256":"b52610ba7dca70ae2213d4cb9a648bcbd7d189d117a25f6c525f72dbbc604357","source_id":"us-cfr","stale":true,"prev":"us/40-cfr-13.39","next":"us/40-cfr-14.1"},"notice":"GroundRules: Original legal text. Not legal advice."}