U.S. Code of Federal Regulations

Regulations most recently checked for updates: Dec 04, 2023

§ 1018.90 - Purpose.

This subpart establishes procedures for the Board to refer past-due debts to the Internal Revenue Service (IRS) for the offset against the income tax refunds of persons owing debts to the Board. It specifies the Board's procedures and the rights of the debtor applicable to claims for the payment of debts owed to the Board.