Offset of Tax Refund Payments To Collect Past-Due, Legally Enforceable Nontax Debt
other · Fiscal Service · Rule · Published 2009-12-28 · Effective 2009-12-28 · 74 FR 68537
Document
Document number
E9-30550
Federal Register citation
74 FR 68537
CFR reference
31 CFR 285
Type
Rule
Action
Final rule.
Category
other
Sub-agency
Fiscal Service
Publication date
2009-12-28
Effective date
2009-12-28
Abstract
The Department of the Treasury, Financial Management Service (FMS), is amending its regulation governing the centralized offset of tax refund payments to collect nontax debts owed to the United States. The amendment authorizes the offset of Federal tax refunds irrespective of the amount of time the debt has been outstanding.