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eCFR
Title 20
Chapter II
Part 366
Title 20, Part 366 — Collection of Debts by Federal Tax Refund Offset
6 sections
Download Part
Section 366.1
Notification to Internal Revenue Service.
Section 366.2
Past-due legally enforceable debt.
Section 366.3
Reasonable attempt to notify.
Section 366.4
Notification to debtor.
Section 366.5
Consideration of evidence.
Section 366.6
Change in notification to Internal Revenue Service.