Code of Federal Regulations · Section
§ 404.526 — Tax Refund Insufficient To Cover Amount Of Overpayment
20 C.F.R. § 404.526
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If a tax refund for a given taxable year is insufficient to recover an overpayment completely, the case will remain with the Department of the Treasury for offset, assuming that all criteria for offset continue to be met.
Authorizing Statute
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Overpayments and underpayments42 U.S.C. § 404
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Collection and compromise31 U.S.C. § 3711
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Administrative offset31 U.S.C. § 3716
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Reduction of tax refund by amount of debt31 U.S.C. § 3720A