16 CFR § 1.120 - Purpose.

---
identifier: "/us/cfr/t16/s1.120"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "16 CFR § 1.120 - Purpose."
title_number: 16
title_name: "Commercial Practices"
section_number: "1.120"
section_name: "Purpose."
chapter_name: "FEDERAL TRADE COMMISSION"
subchapter_number: "A"
subchapter_name: "ORGANIZATION, PROCEDURES AND RULES OF PRACTICE"
part_number: "1"
part_name: "GENERAL PROCEDURES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "15 U.S.C. 46; 15 U.S.C. 57a; 5 U.S.C. 552; 5 U.S.C. 601 note."
regulatory_source: "32 FR 8444, June 13, 1967, unless otherwise noted."
cfr_part: "1"
---


# 1.120 Purpose.

This subpart establishes procedures for the Commission's referral of past-due legally enforceable debts to the Department of the Treasury's Bureau of the Fiscal Service (Fiscal Service) for offset against the tax refund payments of the debtor, consistent with applicable Fiscal Service regulations and definitions set forth in 31 CFR 285.2 and 285.5.