[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: 15CFR19.7] [Page 190] TITLE 15--COMMERCE AND FOREIGN TRADE PART 19--REFERRAL OF DEBTS TO THE IRS FOR TAX REFUND OFFSET--Table of Contents Sec. 19.7 Stay of offset. If the debtor timely notifies the DOC that he or she is exercising the right described in Sec. 19.5(a) and timely submits evidence in accordance with Sec. 19.5(b), any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends the DOC's original determination.