U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

All TitlesTitle 20Chapter IIPart 366 - PART 366—COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET
§ 366.1 - Notification to Internal Revenue Service.
§ 366.2 - Past-due legally enforceable debt.
§ 366.3 - Reasonable attempt to notify.
§ 366.4 - Notification to debtor.
§ 366.5 - Consideration of evidence.
§ 366.6 - Change in notification to Internal Revenue Service.
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