Code of Federal Regulations · Section
§ 5.19 — Will Treasury Entities Issue A Refund If Money Is Erroneously Collected On A Debt?
31 C.F.R. § 5.19
View:
Treasury entities shall promptly refund to a debtor any amount collected on a Treasury debt when the debt is waived or otherwise found not to be owed to the United States, or as otherwise required by law. Refunds under this part shall not bear interest unless required by law.
Authorizing Statute
-
Installment deduction for indebtedness to the United States5 U.S.C. § 5514
-
General authority of the Secretary31 U.S.C. § 321
-
Authority to make credits or refunds26 U.S.C. § 6402