# Offset of Tax Refund Payments To Collect Past-Due, Legally Enforceable Nontax Debt
> **Fiscal Service** · Final rule. · Published 2009-12-28 · Effective 2009-12-28 · 74 FR 68537
## Document
- **Document number:** E9-30550
- **Category:** other
- **Sub-agency:** Fiscal Service
- **Federal Register citation:** 74 FR 68537
- **CFR reference:** 31 CFR 285
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2009/12/28/E9-30550/offset-of-tax-refund-payments-to-collect-past-due-legally-enforceable-nontax-debt)
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