Code of Federal Regulations · Section
§ 13.39 — Agency Determination
40 C.F.R. § 13.39
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(a) Following review of the evidence, EPA will issue a written decision.
(b) If EPA either sustains or amends its determination, it shall notify the debtor of its intent to refer the debt to the IRS for offset against the debtor's Federal income tax refund. If EPA cancels its original determination, the debt will not be referred to IRS.
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