Subpart E. Subpart E—Federal Income Tax Refund Offset

• § 20.101 - Purpose and scope.
• § 20.102 - Redelegation of authority.
• § 20.103 - Definitions.
• § 20.104 - Agency responsibilities.
• § 20.105 - Minimum referral amount.
• § 20.106 - Relation to other collection efforts.
• § 20.107 - Debtor notification.
• § 20.108 - Agency review of the obligation.
• § 20.109 - Prior provision of rights with respect to debt.
• § 20.110 - Referral to IRS for tax refund offset.
• § 20.111 - Administrative cost charges.