CFR > Title 7 - Agriculture > SUBTITLE B—Regulations of the Department of Agriculture > CHAPTER VII—FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE (parts 700 to 799) > SUBCHAPTER E—PROVISIONS COMMON TO MORE THAN ONE PROGRAM (parts 792 to 795) > PART 792—DEBT SETTLEMENT POLICIES AND PROCEDURES > 792.19—Referral of delinquent debts to IRS for tax refund offset.

792.19—Referral of delinquent debts to IRS for tax refund offset.

FSA 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.