20 CFR § 422.827 - Offset against tax refunds.

---
identifier: "/us/cfr/t20/s422.827"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 422.827 - Offset against tax refunds."
title_number: 20
title_name: "Employees' Benefits"
section_number: "422.827"
section_name: "Offset against tax refunds."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "422"
part_name: "ORGANIZATION AND PROCEDURES"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
regulatory_source: "32 FR 13653, Sept. 29, 1967, unless otherwise noted."
cfr_part: "422"
---


# 422.827 Offset against tax refunds.

We will take action to effect Administrative Offset against tax refunds due to debtors in accordance with the provisions of 31 U.S.C. 3720A through referral for centralized Administrative Offset under § 422.825.