CFR > Title 7 - Agriculture > SUBTITLE A—Office of the Secretary of Agriculture > PART 3—DEBT MANAGEMENT > SUBPART D—Administrative Offset (§3.40 to §3.47) > 3.46—Offset against tax refunds.

3.46—Offset against tax refunds.

USDA 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 through referral for centralized administrative offset under § 3.44.