§ 422.827 — Offset Against Tax Refunds

Authorizing Statute

• Reduction of tax refund by amount of debt

  31 U.S.C. § 3720A
• Public information; agency rules, opinions, orders, records, and proceedings

  5 U.S.C. § 552
• Barring delinquent Federal debtors from obtaining Federal loans or loan insurance guarantees

  31 U.S.C. § 3720B
• Debt Collection Improvement Account

  31 U.S.C. § 3720C
• Administrative offset

  31 U.S.C. § 3716
• Dissemination of information regarding identity of delinquent debtors

  31 U.S.C. § 3720E
• Garnishment

  31 U.S.C. § 3720D
• Rule making

  5 U.S.C. § 553
• Commissioner; Deputy Commissioner; other officers

  42 U.S.C. § 902
• Interest and penalty on claims

  31 U.S.C. § 3717
• Installment deduction for indebtedness to the United States

  5 U.S.C. § 5514
• Collection and compromise

  31 U.S.C. § 3711