Code of Federal Regulations · Section
§ 20.109 — Prior Provision Of Rights With Respect To Debt
29 C.F.R. § 20.109
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To the extent that the rights of the debtor in relation to the same debt have been previously provided under some other statutory or regulatory authority, the Department is not required to duplicate those efforts before referring a debt for tax refund offset.
Authorizing Statute
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Reduction of tax refund by amount of debt31 U.S.C. § 3720A
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Installment deduction for indebtedness to the United States5 U.S.C. § 5514
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Collection and compromise31 U.S.C. § 3711
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Garnishment31 U.S.C. § 3720D