other · IRS · Rule · Published 1999-09-07 · 64 FR 48547
Document
Document number
99-23083
Federal Register citation
64 FR 48547
CFR reference
26 CFR 301
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1999-09-07
Treasury docket
TD 8837
Abstract
This document contains final regulations relating to the administration of the Tax Refund Offset Program (TROP). This action is necessary because effective January 1, 1999, TROP, which had been administered by the IRS, was fully merged into the centralized administrative offset program known as the Treasury Offset Program (TOP), which is administered by the Financial Management Service (FMS). These regulations will affect State and Federal agencies that participate in TROP.