Referral of Debts to the Internal Revenue Service for Tax Refund Offset
other · Rule · Published 1994-01-05 · Effective 1994-01-05 · 59 FR 650
Document
Document number
94-76
Federal Register citation
59 FR 650
CFR reference
40 CFR 13
Type
Rule
Action
Interim rule with request for comments.
Category
other
Publication date
1994-01-05
Effective date
1994-01-05
EPA docket
Federal Register: January 5, 1994
Abstract
The Environmental Protection Agency (EPA), as a participant in the Federal Tax Refund Offset Program, is issuing interim regulations to govern the referral of delinquent debts to the Internal Revenue Service (IRS) for offset against the income tax refunds of persons owing money to EPA. These regulations allow EPA to collect debts by means of offset from the income tax refunds of persons owing money to EPA provided certain conditions are met. This rule establishes procedures to be followed by EPA in requesting the IRS to offset tax refunds due to taxpayers who have past-due legally enforceable debt obligations to the EPA.