{"data":{"id":"us/47-cfr-1.1951","jurisdiction":"us","citation":"47 CFR 1.1951","heading":"Offset against tax refunds.","body":"The Commission will take action to effect administrative offset against tax refunds due to debtors under 26 U.S.C. 6402, in accordance with the provisions of 31 U.S.C. 3720A and Treasury Department regulations.","path":["Title 47—Telecommunication","CHAPTER I—FEDERAL COMMUNICATIONS COMMISSION","SUBCHAPTER A—GENERAL","PART 1—PRACTICE AND PROCEDURE","Subpart O—Collection of Claims Owed the United States"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-47.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:28Z","sha256":"013230a0b7e601829d547dc2430ae3a8801e06228caccce8530e20110aaa1ca0","source_id":"us-cfr","stale":true,"prev":"us/47-cfr-1.1950","next":"us/47-cfr-1.1952"},"notice":"GroundRules: Original legal text. Not legal advice."}