[Code of Federal Regulations]
[Title 7, Volume 1]
[Revised as of January 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 7CFR3.82]

[Page 274-275]
 
                          TITLE 7--AGRICULTURE
 
PART 3_DEBT MANAGEMENT--Table of Contents
 
         Subpart D_Cooperation with the Internal Revenue Service
 
Sec. 3.82  Offset against tax refunds.

    The Department will take action to effect administrative offset 
against tax refunds due to debtors under 26 U.S.C.

[[Page 275]]

6402, in accordance with the provisions of 31 U.S.C. 3720A and Treasury 
Department regulations.

[50 FR 7726, Feb. 26, 1985]