12 CFR § 1073.501 - Tax refund offset.

---
identifier: "/us/cfr/t12/s1073.501"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 1073.501 - Tax refund offset."
title_number: 12
title_name: "Banks and Banking"
section_number: "1073.501"
section_name: "Tax refund offset."
chapter_name: "CONSUMER FINANCIAL PROTECTION BUREAU"
part_number: "1073"
part_name: "PROCEDURES FOR BUREAU DEBT COLLECTION"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 5 U.S.C. 5514; 31 U.S.C. 3711,"
regulatory_source: "78 FR 41678, July 11, 2013, unless otherwise noted."
cfr_part: "1073"
---


# 1073.501 Tax refund offset.

The provisions of 26 U.S.C. 6402(d) and 31 U.S.C. 3720A authorize the Secretary of the Treasury to offset a debt owed to the United States Government from the tax refund due a taxpayer. The Director may administer tax refund offsets in accordance with the requirements of 31 U.S.C. 3720A under the procedures established in 31 CFR 285.2.