# Revision of the Tax Refund Offset Program
> **IRS** · Final regulations. · Published 1999-09-07 · 64 FR 48547
## Document
- **Document number:** 99-23083
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 64 FR 48547
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1999/09/07/99-23083/revision-of-the-tax-refund-offset-program)
---
*AI Analytics · CC0 1.0*