[Code of Federal Regulations]
[Title 15, Volume 1]
[Revised as of January 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 15CFR19.1]

[Page 189]
 
                  TITLE 15--COMMERCE AND FOREIGN TRADE
 
PART 19--REFERRAL OF DEBTS TO THE IRS FOR TAX REFUND OFFSET--Table of Contents
 
Sec. 19.1  Purpose.

    This part establishes procedures for the Department of Commerce 
(DOC) to refer past-due debts to the Internal Revenue Service (IRS) for 
offset against the income tax refunds of persons owing debts to the DOC. 
It specifies the agency procedures and the rights of the debtor 
applicable to claims for payment of debts owed to the DOC.