47 CFR § 1.1951 - Offset against tax refunds.

---
identifier: "/us/cfr/t47/s1.1951"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "47 CFR § 1.1951 - Offset against tax refunds."
title_number: 47
title_name: "Telecommunication"
section_number: "1.1951"
section_name: "Offset against tax refunds."
chapter_name: "FEDERAL COMMUNICATIONS COMMISSION"
subchapter_number: "A"
subchapter_name: "GENERAL"
part_number: "1"
part_name: "PRACTICE AND PROCEDURE"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "47 U.S.C. chs. 2, 5, 9, 13; 28 U.S.C. 2461 note; 47 U.S.C. 1754, unless otherwise noted."
cfr_part: "1"
---


# 1.1951 Offset against tax refunds.

The Commission will take action to effect administrative offset against tax refunds due to debtors under 26 U.S.C. 6402, in accordance with the provisions of 31 U.S.C. 3720A and Treasury Department regulations.