[Code of Federal Regulations]
[Title 41, Volume 3]
[Revised as of July 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 41CFR105-57.001]

[Page 276]
 
           TITLE 41--PUBLIC CONTRACTS AND PROPERTY MANAGEMENT
 
              CHAPTER 105--GENERAL SERVICES ADMINISTRATION
 
PART 105-57--COLLECTION OF DEBTS BY TAX REFUND OFFSET--Table of Contents
 
Sec. 105-57.001  Purpose.

    This part establishes procedures for the General Services 
Administration (GSA) to refer past due debts to the Internal Revenue 
Service (IRS) for offset against income tax refunds of taxpayers owing 
debts to GSA.