Code of Federal Regulations · Section
§ 13.36 — Administrative Charges
40 C.F.R. § 13.36
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In accordance with § 13.11, all administrative charges incurred in connection with the referral of a debt to the IRS shall be assessed on the debt and thus increase the amount of the offset.
Authorizing Statute
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Collection and compromise31 U.S.C. § 3711
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Records maintained on individuals5 U.S.C. § 552a