[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: 15CFR19.3] [Page 189] TITLE 15--COMMERCE AND FOREIGN TRADE PART 19--REFERRAL OF DEBTS TO THE IRS FOR TAX REFUND OFFSET--Table of Contents Sec. 19.3 Administrative charges. In accordance with 4 CFR part 102, all administrative charges incurred in connection with the referral of a debt to the IRS shall be assessed on the debt and thus increase the amount of the offset.