Code of Federal Regulations · Part

Part 366 — Collection Of Debts By Federal Tax Refund Offset

20 C.F.R. pt. 366

• § 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