40 CFR § 13.40 - Stay of offset.

---
identifier: "/us/cfr/t40/s13.40"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "40 CFR § 13.40 - Stay of offset."
title_number: 40
title_name: "Protection of Environment"
section_number: "13.40"
section_name: "Stay of offset."
chapter_name: "ENVIRONMENTAL PROTECTION AGENCY"
subchapter_number: "A"
subchapter_name: "GENERAL"
part_number: "13"
part_name: "CLAIMS COLLECTION STANDARDS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 552a, 5512, and 5514; 31 U.S.C. 3711  and 3720A; 4 CFR parts 101-10."
regulatory_source: "53 FR 37270, Sept. 23, 1988, unless otherwise noted."
cfr_part: "13"
---


# 13.40 Stay of offset.

If the debtor timely notifies the EPA that he or she is exercising the right described in § 13.38(a) and timely submits evidence in accordance with § 13.38(b), any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends its original determination.