47 CFR 1.1951 - Offset against tax refunds.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 28, 2025

View all text of Subpart O [§ 1.1901 - § 1.1953]

§ 1.1951 - Offset against tax refunds.

The Commission will take action to effect administrative offset against tax refunds due to debtors under 26 U.S.C. 6402,in.S.C. 3720A and Treasury Department regulations.