{"data":{"id":"us/7-cfr-3.90","jurisdiction":"us","citation":"7 CFR 3.90","heading":"Reporting discharged debts to the Internal Revenue Service.","body":"When USDA discharges a debt, whether for the full value or less, it will report the discharge to the Internal Revenue Service (IRS) in accordance with current IRS instructions.","path":["Title 7—Agriculture","Subtitle A—Office of the Secretary of Agriculture","PART 3—DEBT MANAGEMENT","Subpart H—Cooperation With the Internal Revenue Service"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-7.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:01Z","sha256":"e69e6d94f491169560d2b108425525d913c02546483623b242e204225fc17fa4","source_id":"us-cfr","stale":true,"prev":"us/7-cfr-3.87","next":"us/7-cfr-3.91"},"notice":"GroundRules: Original legal text. Not legal advice."}