Code of Federal Regulations · Section
§ 408.904 — How Will You Receive An Underpayment?
20 C.F.R. § 408.904
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We will pay you the amount of any underpayment due you in a separate payment or by increasing the amount of your monthly payment. If you die before we pay you all or any part of an underpayment, the balance of the underpayment reverts to the general fund of the U.S. Treasury.
Authorizing Statute
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Commissioner; Deputy Commissioner; other officers42 U.S.C. § 902
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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