Code of Federal Regulations · Section
§ 408.905 — Will We Withhold Or Adjust An Underpayment To Reduce An Overpayment If That Overpayment Occurred In A Different Period?
20 C.F.R. § 408.905
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We will withhold or adjust any underpayment due you to reduce any overpayment to you that we determine for a different period, unless we have waived recovery of the overpayment under the provisions of §§ 408.910 through 408.914.
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