40 C.F.R. § 13.40

Stay of offset.

Last amended: 2016Year: 2026Length: 50 wordsOfficial source

Cite as 40 C.F.R. § 13.40 (2026)

If the debtor timely notifies the EPA that he or she is exercising the right described in § 13.38(a) and timely submits evidence in accordance with § 13.38(b), any notice to the IRS will be stayed until the issuance of a written decision which sustains or amends its original determination.
Cross-references to the CFR
13.38
40 C.F.R. § 13.40: Stay of offset. | Justis AI