Code of Federal Regulations · Section
§ 416.586 — Tax Refund Insufficient To Cover Amount Of Overpayment
20 C.F.R. § 416.586
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If a tax refund is insufficient to recover an overpayment in a given year, the case will remain with the Department of the Treasury for succeeding years, assuming that all criteria for certification are met at that time.
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