PART 366—COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET
- 366.1—Notification to Internal Revenue Service.
- 366.2—Past-due legally enforceable debt.
- 366.3—Reasonable attempt to notify.
- 366.4—Notification to debtor.
- 366.5—Consideration of evidence.
- 366.6—Change in notification to Internal Revenue Service.