Regulations last checked for updates: Feb 21, 2025

Title 20 - Employees' Benefits last revised: Feb 18, 2025
§ 404.526 - Tax refund insufficient to cover amount of overpayment.

If a tax refund for a given taxable year is insufficient to recover an overpayment completely, the case will remain with the Department of the Treasury for offset, assuming that all criteria for offset continue to be met.

[62 FR 64278, Dec. 5, 1997]
cite as: 20 CFR 404.526