CFR > Title 7 - Agriculture > SUBTITLE A—Office of the Secretary of Agriculture > PART 3—DEBT MANAGEMENT > SUBPART H—Cooperation With the Internal Revenue Service (§3.90 to §3.90) > 3.90—Reporting discharged debts to the Internal Revenue Service.

3.90—Reporting discharged debts to the Internal Revenue Service.

When USDA discharges a debt, whether for the full value or less, it will report the discharge to the Internal Revenue Service (IRS) in accordance with current IRS instructions.

Code of Federal Regulations

[73 FR 4, Jan. 2, 2008]