Code of Federal Regulations > Title 29 > Chapter I > Part 102 > Subpart V - Subpart V—Debt Collection Procedures By Federal Income Tax Refund Offset

Regulations last checked for updates: May 17, 2025

Title 29 - Labor last revised: Apr 30, 2025

§ 102.168 - Federal income tax refund offset; purpose and scope.

§ 102.169 - Definitions.

§ 102.170 - Agency referral to IRS for tax referral effect; Agency responsibilities.

§ 102.171 - Cost shifting.

§ 102.172 - Minimum referral amount.

§ 102.173 - Relation to other collection efforts.

§ 102.174 - Debtor notification.

§ 102.175 - Agency review of the obligation.

§ 102.176 - [Reserved]

authority: 29 U.S.C. 151,156. Section 102.117 also issued under 5 U.S.C. 552(a)(4)(A), and § 102.119 also issued under 5 U.S.C. 552a(j) and (k). Sections 102.143 through 102.155 also issued under 5 U.S.C. 504(c)(1)

source: 24 FR 9102, Nov. 7, 1959, unless otherwise noted.