Code of Federal Regulations · Section
§ 179.302 — Definitions
5 C.F.R. § 179.302
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Administrative offset, as defined in 31 U.S.C. 3701(a)(1), means withholding money payable by the United States Government to, or held by the Government for, a person to satisfy a debt the person owes the Government.
Person, includes a natural person or persons, profit or non-profit corporation, partnership, association, trust, estate, consortium, or other entity which is capable of owing a debt to the United States Government except that agencies of the United States, or of any State or local government, shall be excluded.
Authorizing Statute
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Definitions and application31 U.S.C. § 3701
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Collection and compromise31 U.S.C. § 3711
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Functions of the Director5 U.S.C. § 1103
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Installment deduction for indebtedness to the United States5 U.S.C. § 5514
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Administrative offset31 U.S.C. § 3716
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Reduction of tax refund by amount of debt31 U.S.C. § 3720A