U.S. Code of Federal Regulations

Regulations most recently checked for updates: Dec 04, 2023

§ 1018.96 - Stay of offset.

If the debtor timely notifies the Board that the debtor is exercising the right described in § 1018.94(a) of this subpart, any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends its original determination.