Code of Federal Regulations · Section

§ 105-56.020 — -56.020 Priorities

41 C.F.R. § 105-56.020

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(a) A levy pursuant to the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.) takes precedence over other deductions under this subpart.

(b) When a salary payment may be reduced to collect more than one debt, amounts offset under this subpart will be applied to a debt only after amounts offset have been applied to satisfy past due child support debts assigned to a State pursuant to the Social Security Act under 42 U.S.C. 602(a)(26) or 671(a)(17).

41 C.F.R. § 105-56.019 41 C.F.R. § 105-56.021

Authorizing Statute

Tax imposed
26 U.S.C. § 1
Eligible States; State plan
42 U.S.C. § 602
Administrative offset
31 U.S.C. § 3716
Collection and compromise
31 U.S.C. § 3711
Installment deduction for indebtedness to the United States
5 U.S.C. § 5514