CFR > Title 7 - Agriculture > SUBTITLE B—Regulations of the Department of Agriculture > CHAPTER XIV—COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE (parts 1400 to 1499) > SUBCHAPTER A—GENERAL REGULATIONS AND POLICIES (parts 1400 to 1409) > PART 1403—DEBT SETTLEMENT POLICIES AND PROCEDURES > 1403.18—Referral of delinquent debts to IRS or tax refund offset.

1403.18—Referral of delinquent debts to IRS or tax refund offset.

CCC may refer legally enforceable delinquent debts to IRS to be 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.