Code of Federal Regulations · Section
§ 1.1951 — Offset Against Tax Refunds
47 C.F.R. § 1.1951
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The Commission will take action to effect administrative offset against tax refunds due to debtors under 26 U.S.C. 6402, in accordance with the provisions of 31 U.S.C. 3720A and Treasury Department regulations.
Authorizing Statute
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Definitions and application31 U.S.C. § 3701
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Installment deduction for indebtedness to the United States5 U.S.C. § 5514
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Collection and compromise31 U.S.C. § 3711
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Digital discrimination47 U.S.C. § 1754
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Mode of recovery28 U.S.C. § 2461
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Authority to make credits or refunds26 U.S.C. § 6402
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Reduction of tax refund by amount of debt31 U.S.C. § 3720A