Code of Federal Regulations · Section
§ 204.50 — Purpose
17 C.F.R. § 204.50
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This subpart establishes procedures for the Commission's referral of past-due legally enforceable debts to the Department of the Treasury's Financial Management Service (FMS) for offset against the income tax refunds of the debtor.
Authorizing Statute
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Reduction of tax refund by amount of debt31 U.S.C. § 3720A