47 C.F.R. § 1.1951
Offset against tax refunds.
Cite as 47 C.F.R. § 1.1951 (2026)
The Commission 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 and Treasury Department regulations.
- Cross-references to the US Code
- 26:640231:3720A