Subpart Q. Subpart Q—Tax Refund Offset

• § 1.120 - Purpose.
• § 1.121 - Notification of intent to collect.
• § 1.122 - Commission action as a result of consideration of evidence submitted in response to the notice of intent.
• § 1.123 - Change in notification to Bureau of the Fiscal Service.
• § 1.124 - Interest, penalties, and costs.
• §§ 1.125-1.129 - §[Reserved]