Code of Federal Regulations · Section
§ 13.40 — Stay Of Offset
40 C.F.R. § 13.40
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If the debtor timely notifies the EPA that he or she is exercising the right described in § 13.38(a) and timely submits evidence in accordance with § 13.38(b), any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends its original determination.
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